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Friday, September 13, 2013

CRS: The Potential Federal Tax Implications of United States v. Windsor

CRS LogoCongressional Research Service, The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues (R43157) (Sept. 9, 2013):

This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court 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 resulting from the Court’s decision. The decision itself did not amend federal tax law. This report is not intended to address all tax-related issues that may arise as a result of the Windsor decision. Such discussion is beyond the scope of this report.

(Hat Tip: Bruce Bartlett.)

http://taxprof.typepad.com/taxprof_blog/2013/09/crs-.html

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Comments

I don't see anything new in this report that wasn't already written two months ago. However, Bloomberg has an interesting article today about the state income tax consequences of Windsor:

http://www.bloomberg.com/news/2013-09-13/same-sex-married-couples-see-new-state-law-tax-complexity.html?alcmpid=politics

Posted by: Bob | Sep 13, 2013 10:31:34 AM