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Treasury Announces Proposed Regulations Implementing the Supreme Court's Same-Sex Marriage Decision for Federal Tax Purposes

Press Release

By: Jack Lew
By: Jack Lew
Date: Oct. 21, 2015
Location: Washington, DC
Issues: Taxes Marriage Sexual Orientation and Gender Identity

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today announced proposed regulations providing that a marriage of two individuals, whether of the same sex or the opposite sex, will be recognized for federal tax purposes if that marriage is recognized by any state, possession, or territory of the United States. The proposed regulations would also interpret the terms "husband" and "wife" to include same-sex spouses as well as opposite-sex spouses. These regulations implement the Supreme Court's decision in Obergefell v. Hodges.

"The proposed regulations confirm that terms in the federal tax code relating to marriage should be interpreted to include same-sex spouses as well as opposite-sex spouses, ensuring that all are treated equally under the law," said Secretary Lew. "These regulations provide additional clarity on how the federal government will treat same-sex couples for tax purposes in light of the Supreme Court's historic decision on same-sex marriage."


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