Business Insider

October 15, 2013

Richard K. Murray: DOMA’s death complicates Idaho taxes

In June, the U.S. Supreme Court struck down Section 3 of the federal Defense of Marriage Act, which defines marriage as a union between one man and one woman, as unconstitutional under the Fifth Amendment. On Aug. 29, the Internal Revenue Service announced it will treat all legally married same-sex couples as married for all federal tax purposes regardless of the state where they reside. The same-sex couple must have wed in a state that recognizes such marriages.

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