Current same sex marriage laws

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Same-sex marriage in the United States expanded from one state in to all fifty states in through various state court rulings, state legislation, direct popular votes, and federal court rulings. Same-sex marriage is also referred to as gay marriage , while the political status in which the marriages of same-sex couples and the marriages of opposite-sex couples are recognized as equal by the law is referred to as marriage equality. The fifty states each have separate marriage laws , which must adhere to rulings by the Supreme Court of the United States that recognize marriage as a fundamental right that is guaranteed by both the Due Process Clause and the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution , as first established in the landmark civil rights case of Loving v. Civil rights campaigning in support of marriage without distinction as to sex or sexual orientation began in the s. Nelson saw the Supreme Court of the United States decline to become involved.
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Same-Sex Marriage License Laws

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Same-Sex Marriage Laws

The following questions and answers provide information to individuals of the same sex who are lawfully married same-sex spouses. For federal tax purposes, the IRS looks to state or foreign law to determine whether individuals are married. The IRS has a general rule recognizing a marriage of same-sex spouses that was validly entered into in a domestic or foreign jurisdiction whose laws authorize the marriage of two individuals of the same sex even if the married couple resides in a domestic or foreign jurisdiction that does not recognize the validity of same-sex marriages. For tax year and going forward, same-sex spouses generally must file using a married filing separately or jointly filing status. For tax year and all prior years, same-sex spouses who file an original tax return on or after Sept.
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Same-Sex Marriage Law in Georgia

Same-sex marriage has been on the political agenda in Australia for several years, as part of the broader debate about the legal recognition of same-sex relationships. The expansion of legal rights and protections afforded to same-sex couples in Australia is well developed at both federal and state level. For example, legislation now exists in New South Wales, Victoria, Tasmania, Queensland, and the Australian Capital Territory that provides for the legal recognition of relationships, including same-sex unions. At the federal level, in and , there was a wide-ranging suite of reforms to provide equal entitlements and responsibilities for same-sex couples in areas such as social security, employment, taxation and superannuation. However, there remains one significant area of difference between the treatment of same-sex and heterosexual relationships, and that is in relation to the institution of marriage.
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In , the U. Supreme Court ruled all state bans on same-sex marriage unconstitutional, allowing gay and lesbian couples to marry nationwide. This timeline highlights the changes in state policies leading up to that ruling, starting in — when Utah became the first state to enact a Defense of Marriage Act DOMA.
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