The IRS recently published proposed regulations that would amend various sections of the Internal Revenue Code in light of two U.S. Supreme Court rulings that upheld the validity of same-sex marriages: Windsor v. United States (2013) and Obergefell v. Hodges (2015). The IRS proposes that, for federal tax purposes, the terms ?ãspouse,?ÃÂ¥ ?ãhusband,?ÃÂ¥ and ?ãwife?ÃÂ¥ shall mean an individual lawfully married to another individual and the term ?ãhusband and wife?ÃÂ¥ shall mean two individuals lawfully married to each other, regardless of sex. Such terms will not include individuals who have entered into a domestic partnership, civil union, or any other similar relationship recognized by state law that is not denominated as a ?ãmarriage?ÃÂ¥ under state law.
The proposed regulations can be found?áhere.
Blogs -
Practical Benefits Lawyer
IRS Proposes Regulations Recognizing Same-Sex Spouses
Media Contacts
- Jacob Bourne
- Director of Media Relations