{"id":351913,"date":"2016-04-04T11:02:42","date_gmt":"2016-04-04T16:02:42","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/family\/marriage\/same-sex-marriage-and-federal-benefits.html"},"modified":"2023-07-17T15:24:04","modified_gmt":"2023-07-17T20:24:04","slug":"same-sex-marriage-and-federal-benefits","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/family\/marriage\/same-sex-marriage-and-federal-benefits.html","title":{"rendered":"Same Sex Marriage and Federal Benefits"},"content":{"rendered":"\n
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Same Sex Marriage and Federal Benefits<\/h1>\n
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\n By Melissa McCall, J.D.<\/a> | Legally reviewed by Melissa Bender, Esq.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

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Key Takeaways<\/h2>\n

Sexual orientation no longer plays a role in access to federal benefits. LGBTQ couples can access the same benefits as their opposite-sex peers. This article explores same-sex marriage and federal benefits.<\/p>\n\n <\/div>\n <\/div>\n<\/div>\n

The federal government offers federal benefits and protections to all married couples. These benefits include spousal Social Security, Medicare, marital tax exemptions, and veterans benefits. Before the U. S. Supreme Court removed barriers to marriage equality, these benefits were only for opposite-sex spouses.<\/p>\r\n\r\n

Defense of Marriage Act<\/h2>\r\n

Congress passed the Defense of Marriage Act (DOMA) in 1996. DOMA allowed states to deny recognition to out-of-state same-sex marriages. DOMA also defined marriage, under federal law, as between a man and a woman. This meant that federal agencies could deny federal benefits to same-sex spouses.<\/p>\r\n

United States v. Windsor<\/i><\/h3>\r\n

In 2013, the U.S. Supreme Court struck down DOMA in United States v. Windsor. <\/i>Edith Windsor, a same-sex partner, inherited her late spouse’s estate. Windsor claimed a federal surviving spouse tax exemption, which the IRS denied. The IRS denied her claim because Windsor and her spouse were a married same-sex couple.<\/p>\r\n

Although Windsor’s marriage was valid in New York, the IRS could only recognize opposite-sex marriages. Under DOMA, the IRS restricted the federal tax exemption to opposite-sex couples.<\/p>\r\n

The Supreme Court ruled in favor of Windsor. It found Section Three of DOMA unconstitutional because it violated the due process and equal protection clauses of the Fourteenth Amendment.<\/p>\r\n

Although many state laws banned gay marriage, this court ruling gave gay couples access to federal spousal benefits.<\/p>\r\n

Obergefell v. Hodges<\/i><\/h2>\r\n

The Obergefell<\/i> decision legalized same-sex marriage nationwide. This Supreme Court decision ruled that same-sex marriage bans violated the due process and equal protection clauses of the Fourteenth Amendment. Its decision granted same-sex couples equality in all areas of American life, including access to federal benefits.<\/p>\r\n

Federal Benefits<\/h2>\r\n

As the introduction mentions, married couples have the same access to federal benefits. These benefits include social security, tax, and veteran benefits. This section explores these benefits.<\/p>\r\n

Social Security Benefits<\/h3>\r\n

A married couple can benefit significantly from expanded Social Security benefit eligibility<\/a>.<\/p>\r\n

Same-sex married couples can do the following:<\/p>\r\n