The Department of the Treasury and the Internal Revenue Service issued late Wednesday proposed rules that provide additional clarity on same-sex couples’ tax treatment in light of two Supreme Court decisions.
The proposed regs allow a marriage of two individuals, whether of the same sex or the opposite sex, to be recognized for federal tax purposes if that marriage is recognized by any state, possession or territory of the United States.
The rules would also interpret the terms “husband” and “wife” to include same-sex spouses.
Treasury Secretary Jack Lew said in releasing the plan that 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.”
Lew said the regs 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 in Obergefell v. Hodges.