I.R.S. to Recognize All Gay Marriages, Regardless of State
The federal rules change is one of many stemming from the landmark Supreme Court decision in June that struck down the 1996 Defense of Marriage Act. That ruling found that same-sex couples were entitled to federal benefits, but left open the question of how the federal government would actually administer those benefits.
“Imagine a pair of women who marry in Albany and then move to Alabama,” Justice Antonin Scalia wrote at the time of the decision. “May they file a joint federal income tax return? Does the answer turn on where they were married or where they live?”
. . .