Margot L. Crandall-Hollick
Analyst in Public Finance
Molly F. Sherlock
Specialist in Public Finance
Carol A. Pettit
Legislative Attorney
This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax.1 Estate tax issues are also discussed.2 Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision. This decision did not amend federal tax law. This report is not intended to address all tax-related issues that may arise as a result of the Windsor decision. Such discussion is beyond the scope of this report.
Date of Report: July 18, 2013
Number of Pages: 13
Order Number: R43157
Price: $29.95
To Order:
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