Réforme Immigration. A new battle won by the gay and lesbian community
Decision United States v. Windsor: What is that mean?
by Yahne Miorini, Esq.
In his ruling United States v. Windsor, dated June 26, the Supreme Court declared unconstitutional the section 3 of the Law on the Defense of Marriage (DOMA). DOMA, passed in 1996, established two fundamental principles:
• A state that does not recognize same-sex marriage does not have to guarantee the rights associated with marriage to same-sex legally married under the laws of another state (Section 2).
• The legally married in a state homosexuals are not recognized as legally married at the federal law that defines marriage as a union between a man and a woman (section 3).
Prior to this decision of the Supreme Court, a gay married couple in California (state that recognizes same-sex marriage since 2008) could not perform joint federal tax statement or receive federal social welfare programs. In striking down Section 3 of DOMA on the grounds that its provisions violate the principles of equality before the law and legal certainty, but not touching in Section 2, the Supreme Court has overturned the established order and created new uncertainties. If our couple made their home in Virginia, a state which does not recognize such marriages, federal agencies will they recognize this marriage? In the absence of directive, each federal agency will issue its own implementation of the Windsor decision rules. Some agencies have announced that they would accept the ceremonial, others will take the place of residence. The table below summarizes the current situation:
Federal Agency <> Validity of marriage
———————-
IRS / Medicare <> Location of wedding ceremony
Social Security / FMLA <> Location
Veterans Administration <> Uncertain
In our example, the IRS recognizes marriage as California – the state that accepts this kind of marriage – is the place of celebration, it follows that it can finally make a joint tax return torque.
The state of Maryland and the District of Columbia recognize same-sex marriage, homosexuals living there should get federal benefits without too many problems. This is not the case in the state of Virginia that does not recognize gay marriage. The issue of taxation must be resolved before April 15, 2014 Today, the state of Virginia bases its tax returns on the federal return, then, except to reject federal tax returns, the state of Virginia should recognize same-sex marriages in terms of income tax. To be continued …
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Yahne Miorini is a lawyer, registered to the bars of the District of Columbia, Maryland, New York, and Virginia. She specializes in estate law, international tax law and the elderly. She can be contacted at [email protected]
