The fall of DOMA: federal benefits now available to same-sex marriage partners
Posted by AzBlueMeanie:
After the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA) in June, ending the federal government's ability to discriminate against legally married same-sex marriage partners from states that recognize same-sex marriage, the Obama administration has had the agencies of the federal government conducting a review to amend rules and regulations to comply with the law.
Yesterday, the IRS and Medicare announced a policy which uses the “place of celebration” rule, rather than the place of residence of legally married same-sex marriage partners. This policy change will have a profound effect on undermining Section 2 of DOMA (states do not have to recognize the status of legally married same-sex marriage partners from states that recognize same-sex marriage — in violation of the Full Faith and Credit Clause, Article IV, Section 1, of the U.S. Constitution), because so many states use the federal adjusted gross income from Form 1040 as the basis for factoring state income taxes. The IRS and Medicare will now recognize same-sex marriages. All of them.:
According to a big new announcement
from the IRS and the Treasury Department, if you’re a legally married
gay couple, the federal government will recognize your marriage — even
if you live in a state where your marriage isn’t legal.
The statement, released by the Treasury Department Thursday, says that department and the IRS will use a “place of celebration” rule in recognizing same-sex unions (recognition that was illegal before the Supreme Court struck down part of the Defense of Marriage Act last month). That means that the U.S. government recognizes a marriage if the union was legally recognized in the place where it occurred, where it was celebrated. That’s true even if the married couple then lives in a state where gay marriage is illegal.