Tag: Defense of Marriage Act

The United States Department of Labor Issues Final Rule Revising the Definition of “Spouse” Under the FMLA

Friday, February 27, 2015

On February 23, 2015, the United States Department of Labor (USDOL) issued a Final Rule revising the definition of “spouse” under the Family and Medical Leave Act (FMLA) in light of the United States Supreme Court’s decision in United States v. Windsor, which struck down Section 3 of the Defense of Marriage Act (DOMA) as unconstitutional. Read More

Treasury and IRS Announce That They Will Recognize Same-Sex Marriages for Tax Purposes

Monday, September 9, 2013

On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) announced, in Revenue Ruling 2013-17, that legally married same-sex couples will be treated as married for federal tax. This includes federal income, gift and estate taxes. The ruling implements the federal tax law aspects of the Supreme Court’s June 26, 2013 decision in United States v. Windsor, which invalidated a key provision of the 1996 Defense of Marriage Act (DOMA) as unconstitutional based on principles of equal protection. The ruling applies even if the couple lives in a state that does not recognize same-sex marriages. Read More

DOMA Repealed by Supreme Court in a 5-4 Decision

Thursday, June 27, 2013

In a landmark decision issued on June 26, 2013, by the Supreme Court, the federal Defense of Marriage Act (“DOMA”) was held to be unconstitutional as a deprivation of the equal liberty of persons that is protected by the Fifth Amendment. Read More