The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Description:

This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision.

Creator(s):
Location(s): United States
Creation Date: July 18, 2013
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
Usage:
Total Uses: 7
Past 30 days: 2
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Creator (Author):
Crandall-Hollick, Margot L.

Analyst in Public Finance

Creator (Author):
Sherlock, Molly F.

Specialist in Public Finance

Creator (Author):
Pettit, Carol A.

Legislative Attorney

Publisher Info:
Place of Publication: Washington D.C.
Date(s):
  • Creation: July 18, 2013
Coverage:
Place
United States
Description:

This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision.

Physical Description:

13 pages.

Language(s):
Subject(s):
Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text