Legally married same-sex couples will be treated as married for all federal taxes, starting in the 2013 tax year, according to an announcement from the U.S. Department of the Treasury and the Internal Revenue Services on Aug. 29. The decision marks a continuation of America’s movement towards the national legalization of same-sex marriage, said Scott Waller, assistant professor of political science.
GOVERNMENT DECISION AFFECTS TAXATION
“What I think is going to happen is it’s going to be forced down the throat of the country, or at least to a large extent of the country,” Waller said.
The IRS’s ruling applies a rule of celebration in determining which couples will file taxes as married, according to the announcement released on the IRS website. Even if their state of residence does not allow same-sex marriage, the IRS will recognize their union for tax purposes if the couple legally marries in a state or foreign country that recognizes same-sex marriage.
With the June 26 Supreme Court decision that invalidated a key part of the 1996 Defense of Marriage Act, the federal institution extended tax provisions for the married filing status to include income, gift and estate taxes of married gay couples, according to the announcement.
The decision is different because, prior to the Supreme Court ruling, the federal government looked to the state to determine the marital status of an individual for tax purposes, said Philip Woodward, associate professor of accounting. He speculates that the government made this move to avoid future lawsuits on the subject.
“I think what the federal government is saying is, ‘Now we see a tide, now it’s not just isolated. Now California, a huge state, is allowing it so now we’re going to have to address this,” Woodward said.
STUDENTS REACT TO DECISION
Students said that this step to further the recognition of same-sex marriage on a federal level makes sense in light of this summer’s Supreme Court ruling. However, there was disagreement on whether the IRS ruling is a positive or negative occurrence for America.
“I know it’s not technically biblical, but I do believe in separation of church and state … I don’t see [the IRS decision] as a bad thing,” said Caitlin Ruff, a junior journalism major.
While others stated that they disagree with the legalization of same-sex marriage, they believe that it is quickly becoming less shocking.
“I think eventually it will be something that nobody even talks about because eventually it will just be legal everywhere. One of my professors was talking about how sex before marriage was such a big deal but now nobody even questions it,” said junior communications major Alexa Mio. “I think eventually that that’s what’s going to happen. I still don’t agree with it and still think it’s wrong, but unfortunately it’s going to be the norm.”
The Obama administration’s refusal to defend the definition of marriage as only between a man and a woman is a major part of this move towards normalcy, Waller said. He added that he thinks they are making a statement about their support of gay marriage.
“It’s not surprising that from this administration there would be a directive to the IRS to make that kind of ruling, to kind of push the social envelope via tax policy now,” Waller said.
