The Obama administration is working to clarify policy because only Congress can change tax law.
Since only Congress can change the tax code and the Republican-majority Congress refuses to pass the “Equal Dignity for Married Taxpayers Act,” U.S. Secretary of the Treasury Jack Lew today announced policy changes to ensure same-sex couples are treated equally under the law by the IRS.
The Obama administration, via Sec. Lew, has issued proposed regulations that would make the terms “husband” and “wife” apply to same-sex couples regardless of gender.
“The proposed regulations confirm that terms in the federal tax code relating to marriage should be interpreted to include same-sex spouses as well as opposite-sex spouses, ensuring that all are treated equally under the law,†Treasury Secretary Jack Lew said in a statement.
USA Today notes these changes “would apply to all tax provisions in which marriage matters, including filing status, exemptions, the standard deduction, employee benefits, IRA contributions, the earned income tax credit and the child tax credit.”
When the Supreme Court struck down DOMA the Dept. of the Treasury noted more than 200 regulations and provisions of the tax code that mentioned “husband” or “wife.”
Presumably, actual changes to the law would include terms that are not gender-specific, but Congress would need to make those changes. This is the best “fix” available until Congress acts, and yet another example of the executive branch having to act because the legislative branch won’t.
U.S. Senator Ron Wyden (D-OR) has gained the support of every Democratic Senator to pass the “Equal Dignity for Married Taxpayers Act,” which would fix and clarify the tax code, but Republicans in the Senate, and likely, in the House, would not allow such legislation to pass.
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