Today is May 25, the day when you might see people walking around with towels. It's also the one-month anniversary of Lunch Links, which we launched to gauge interest in us providing a daily list of interesting tax-...
- The Tax Policy Blog
- Law Article Discusses Post-DOMA Tax Changes
Law Article Discusses Post-DOMA Tax Changes
A law professor wrote an article discussing our work ensuring state tax guidance to same-sex couples after DOMA was struck down. About half the states both (1) require state tax return filing status to match the federal tax return filing status and (2) ban gay marriage. As these together create a paradox for taxpayers, we worked with states to provide affirmative guidance and options, rather than just throwing same-sex couple taxpayers to the wolves. I'm pleased to say that every state did so.
The article discussing this (and other interesting post-DOMA invalidation wrinkles, such as Medicare, Social Security, and military benefits) is Sarah R. Sullivan & Martha Prado, Preemption of Public Benefits in the Shadow of DOMA: When State and Federal Law Collide, 15 Fla. Coastal L. Rev. 225 (Winter 2014).
Get Email Updates from the Tax Foundation
We will never sell or share your information with third parties.
Join the Tax Foundation's fight for sound tax policy Go
About the Tax Policy Blog
The Tax Policy Blog is the official blog of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback. If you would like to send an e-mail to the author of a blog post, please click on that person's name to locate his or her e-mail address or visit our staff page here.