This Thursday, the U.S. Department of the Treasury and the Internal Revenue Service ruled "that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes... regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage." While not a dramatic victory, this report is just one of many indicators of the constantly accelerating campaign for equality for LGBT+ persons, another reassurance for gay and civil rights groups.The ruling itself was an extension of the landmark Supreme Court case United States v. Windsor in which Section 3 of the Defense of Marriage Act was declared unconstitutional - a clear and cut example of judicial review, a check from the judicial branch on the legislative. Section 3 of DOMA effectively restricted federal acknowledgement of same-sex married couples. Yesterdays report was a confirmation of the "federal tax aspects" of the case. Further change is inevitable - its only a question of what the next event will be to shift civil rights towards further equality.
New York Times Articles on the IRS ruling and the original DOMA strike down
3 comments:
As has always been the case since the 18th century, states have different majority opinions on issues and therefore enact different laws. It is complicated when, on the federal level, states or "jurisdictions" that do not recognize something such as same-sex marriage are essentially circumvented by federal law.
In this circumstance, I fully stand behind the ruling. But when the IRS or other parts of the government that have higher rulings than the state chose to disregard or essentially nullify more local law, we must consider the injustice that can occur.
As for future "steps" for gay-rights, I think now it is almost to the point where it is less about laws and more about changing the mindset of people. Just as was the case for African Americans and women, it takes time for a majority mindset to become the minority mindset. We're moving in the right direction, however slowly.
I definitely agree with Kira. The ball is rolling, and it’s important to understand that while this is a major milestone for gay rights, we can consider that it was practically inevitability with respect to the DOMA ruling just this summer. That doesn’t take away from the accomplishment, but it’s an indicator of the direction gay rights is heading. I’d also like to add that while it seems that public support is shifting in the direction of gay rights, the issue is again complicated at the state level. The IRS would most likely hope that states would conform to the new law taxation ruling, but states that do not recognize same-sex marriage could make filing state tax returns more difficult. The NY Times speculates taxes may be more costly for couples that make high salaries. In my opinion, this has the small potential of deterring at least some marriages. The new ruling also doesn’t recognize civil unions or domestic partnerships. All in all, it will be interesting to observe how individual states go about implementing this. It’s likely that they will have to issue guidance on the matter.
NY Times article: http://www.nytimes.com/2013/08/31/your-money/gay-marrieds-enter-new-land-of-federal-taxation.html
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