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 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 resulting from the Court’s decision. The decision itself 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: September 9, 2013
Number of Pages: 13
Order Number: R43157
Price: $29.95
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R43157.pdf to use the SECURE SHOPPING CART
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