...All legal same-sex marriages recognized for tax purposes NOVEMBER 2013. In the wake of the Supreme Court’s Windsor decision (Sup. Ct. Dkt. No. 12-307 (6/26/13)), which invalidated a portion of the Defense of Marriage Act (DOMA), P.L. 104-199, the Treasury Department and IRS announced in late August that “same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.” The IRS also issued a revenue ruling (Rev. Rul. 2013-17) providing guidance on the topic. The ruling will apply to all federal tax provisions where marriage is a factor, for all federal taxes, including income, estate, and gift taxes. Tax provisions in which marriage is a factor include filing status, personal and dependency exemptions, the standard deduction, employee benefits, contributions to IRAs, the earned income tax credit, and the child tax credit, among others. According to the IRS, more than 200 provisions in the Code and Treasury regulations include the terms “spouse,” “marriage,” “husband,” “wife,” or “husband and wife.” Under the revenue ruling, the IRS will treat gender-neutral terms, such as “spouse” and “marriage,” as including, respectively, an individual who is married to a person of the same sex if the couple is lawfully married under state law and such a marriage between same-sex individuals. The terms “husband,” “wife,” and “husband and wife” will be interpreted to include same-sex spouses. ...
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...making, and the public is same-sex marriage. Currently, it is one of the most aggressive issues coming up in American courts, one of the most supported changes discussed in law reviews, and one of the fieriest political questions facing lawmakers. The history of American family law can change forever if same- sex marriage is legalized. It has good and bad consequences for parents, children, same-sex couples, families, social structure, and public health. Being such a controversial issue, there are many important reasons for and against legalizing gay marriage. Marriage is more than just marrying someone you want to be with the rest of your life. It entitles you to financial benefits and financial responsibility. Being married provides legal safeguards for the spouse, including pension, legal rights to property of deceased, and many other rights. Should law prohibit same gender couples from enjoying the benefits of being married? It also creates a legal relationship between the couple and the state. There is no reason why neither the federal government nor any state government should restrict marriage to a predefined heterosexual relationship. Over time marriage has changed drastically. The women in the family are not longer just a spouse, but now an equal partner. Society’s changes have been felt in marriages for decades now as rates of divorce have increase because of these changes. Same- sex marriage to be legalized is promoted by same-sex activists in many countries...
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...Research paper: Same-sex Marriage Petra Jerabkova Sociology 316: Marriage and Family Dr. Alston April 10, 2014 The legalization of same-sex marriage has been a battle that has been raging since the late twentieth century. By not allowing same-sex marriage, the United Sates are creating discrimination against same-sex couples. People of faith are the biggest advocates against same-sex marriages. With the belief that marriage is the foundation for procreation, same-sex couples, without the ability to have their own child, should not be allowed the right of marriage. Seeing that there are many rights and responsibilities associated with marriage, same-sex couples are denied these and are being discriminated against. Same-sex couples are denied the right to make decisions regarding their partner’s health and medical treatment. This emotional trauma, as well as the inability to adopt one another’s children, is experienced by same-sex couples every day. Although many states have adopted civil unions, they are separate and unequal. Same-sex marriage should be legalized to create equality and eliminate the injustice involving same-sex couples. In early times, same-sex marriage was not considered taboo and in many cultures, it was encouraged. Random History (2011) explains that in the early civilizations of Mesopotamia and ancient Egypt, the union between couples of the same-sex was recognized by the kingdom. During Greek’s early years, attraction between...
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... | | | |…in WP 3 | | |Academic Search Complete|Same Sex and Society |Children in Same-Sex |V.V. SolodnikoV and a.M.|This article will help me| | | | |Marriages |ChkanikoVa |understand what society | | | | | | |thinks about same sex | | | | | | |marriage and children. | | |Academic Search Complete|Same Sex Marriage and |Gay Marriage in Spain |Carlos Castresana |This article will help me| | | |Society | | |tell people of the impact| | | | | | |of gay marriage not only | | | | | | |in America. | | |Academic Search Complete|Same Sex Marriage and |Gay Marriage: For Better|Daniel Pinello |This article will help me| | | |Divorce |or...
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...Same-Sex Marriage: The Problems with DOMA and the Pursuit for Equality Believe it or not, same-sex marriage has been around since ancient times. At least two Roman Emperors, Nero and Elagabalus, were in gay unions. It wasn’t until the advent of Christianity that the practice of same sex marriage was out-lawed by the emperors Constantius II and Constans in 342 AD and has continued to be through-out most of the world until the twenty-first century (Boswell 83). With the advent of gay rights movement in many industrialized countries, same-sex marriage has become more accepted. A prime example of this is what lawmakers in the state of New York did on June 24, 2011. With a thirty-three to twenty-nine vote, the legislature legalized same-sex marriage, making it the largest state where gay and lesbian couples can now get married (New York Times 2011). However, Even with recent legalization of gay marriage in some parts of the nation there are still states that are strongly against it. States such as Alaska, Hawaii, Nebraska and Nevada have, by popular vote, passed Defense of Marriage Acts (DOMAs) as a constitutional amendment. This gives states the legal right not to recognize same-sex marriage from other states where it is legal. I will argue that DOMA legislation is discriminatory and that same-sex couples have a legal right to the same marriage benefits and public acknowledgment enjoyed by heterosexual couples. Also, that second-class remedies such as civil unions and...
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...Mar 12 Same sex marriage always has been a controversial topic. May 17, 2004, Marcia Hams and Susan Shepherd cut into their wedding cake at city hall in Cambridge after becoming the first same-sex couple in the U.S. Gay marriage has a short but heated history in the U.S. It first came to national attention in a 1993 Hawaii case, in which judges found that the state's constitution required a compelling reason not to extend to gay’s equal marriage rights. (Time Magazine: A Brief History of: Gay Marriage, Alex Altman Thursday, May 22, 2008). The ruling prompted Congress to push through the 1996 Defense of Marriage Act, which prevented homosexual couples from receiving benefits traditionally conferred by marriage. Twenty-seven states have passed constitutional bans on gay marriage, while just 10 have granted rights to homosexual couples. A lot of people may not approve of this topic but it’s all about how you look at it. Opponents of same-sex marriage may argue that the concept is oxymoronic (contradictory). One might say marriage must involve a man and a woman because that is the definitional essence of marriage or because it’s the modem Western nation-state has structured society around the assumption that only different-sex marital unions are allowed. Me, I agree with same sex marriages, I believe people should be able to express their sexuality whether or not it’s gay or straight. Proponents of same-sex marriage dispute and often ridicule these assertions. ...
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...One, Happiness for All Gay marriage has been a debate for decades now. It is such an important topic in today’s society because it plays a roll between the basic moral and human rights that are allowed as a society. Many gay couples have begun to come out and voice their sexual preference to their family and friends. On September 21, 1996 when President Bill Clinton sighed the Defense of Marriage Act which banned federal recognition of same-sex marriage and defined marriage as a “legal union between one man and one woman as husband and wife,” it gave people a conception of the definition of marriage in which we have since come a long way. Although many people are still against the legalization of same sex marriage, same sex marriage should be legalized in every state because it is their civil rights which are a completely separate from the religion aspect, it will increase a strong family value and help to increase the number of child adoptions, and will bring a surplus of financial benefits. Many people in today’s world believe that same sex marriage should not be legalized because it goes against the moral definition of marriage. According to the dictionary, marriage is “the state of being united to a person of the opposite sex as husband and wife in a consensual and contractual relationship organized by law” (Marriage. (n.d.)). This definition allows people to have a biased conception of what the term marriage means. Though marriage is defined as a holy matrimony...
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...Marriage Equality in the United States Com172 Marriage Equality in the United States There is a crusade against same-sex couples in the United States of America, and this conflict affects the rights of those in love with someone of the same-sex wanting a peaceful life in matrimony. It is a persistent battle, and continues to be as difficult as the fight for women’s rights and the desegregation conflicts of the past. Infringing upon Civil rights makes this a matter of human decency, and ignorance-based resistance makes it a matter of fear. Both sides have evoked controversy from political and religious standpoints, and both sides have fought diligently for their beliefs. However, when two consenting adults decide to marry, it is not the business of the government to dictate the relationship between the impending spouses. Marriage is the right of all consenting adults, and when those rights are the property of the state simply because of religious beliefs or personal beliefs, same-sex couples become second-class citizens. In the United States, there are only 13 states legally accepting same-sex marriage, 35 states that consider it illegal and two states that have made no legal decision. Of the 13 states recognizing same-sex marriage, the fight to extend those rights to a federal level has been arduous, making a first major win recently, in June 2013. The Supreme Court ruled the Defense of Marriage Act (DOMA) to be unconstitutional, stating, "DOMA singles out a class of persons...
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...Gay Marriages Priscilla Reyes Sociology 120: Introduction to Ethics & Sociology Kathleen Miller March 10, 2013 Gay marriages, I don’t believe in gay marriages only in marriages between a man and woman. I know that a lot of gays or lesbians are trying to get the Supreme Court to approve same sex marriage. In California, the Supreme Court is trying to get same sex marriages ban nationwide. The gay and lesbian are using the law to have the same sex marriages pass and there have been about 3 states like Maine, Maryland, and Washington that have passed the same sex marriage. In other states like Delaware, Hawaii, Illinois, Rhode Island, Minnesota, and New Jersey are against the same sex marriage. I don’t think that it should change what marriage is referring to between two men or two women; it is based on a man and woman marrying in holy matrimony. This is stated in the Bible and thru the standard government law and constitution. The government shouldn’t change the law of the constitution or the bill of rights because of same sex marriages. The gays and lesbians want the same rights as a man and a woman do when they get married, for instance if the significant other happens to pass away the significant other would inherited what their significant other left behind. It is not the same when a man inherited his wife life insurance policy or the wife inherits her husband’s life insurance. Marriage should only be between a man and a woman not two men or two women getting...
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...such as abortion, prostitution, and homosexuality. Same sex marriage has been debated in various countries for many years. This issue brings wide concern to moral and human rights. In earlier times, same-sex marriages were evidential tolerated in parts of Mesopotamia and ancient Egypt as shown in artifacts found. The Western world was known for being very accepting of same-sex relationships and unions, which is revealed in Greek paintings. People who are against gay marriage primarily focus on the moral aspect of gay marriage. Supporters of gay marriage think about same-sex couples and the positive effects it can have on them and our society. Gay marriage should be legalized in all states because it is their civil right, it increases family value which leads to an increasing rate in adoption, and same sex marriages stimulate the economy through financial increase. People who are non-supporters of gay marriage believe it goes against the moral and definition of marriage. In Market Watch magazine (2008), many people believe that gay marriages destroy the value of family and tradition. Furthermore, same sex marriage completely goes against major religions such as Catholicism and Islam. However, people do not realize that civil and religious marriages are distinct and separated. Joe Solmoneses, the president of the Human Rights Campaign Foundation, states that marriage is not only an important religious meaning but it is also a legal contract. This may be true but there are many couples...
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...A statement that is very often used about marriage is ‘Marriages are made in heaven’. A marriage is a social union, or a legal contract (under some personal laws) between two individuals that establishes legal rights and obligations between them. It is principally an institution in which interpersonal relationships, including sexual and intimate relations between the spouses, are acknowledged and legalised. When two individuals decide to spend the rest of their lives together, they often legalise their communion by entering into marriage. In many countries, legal recognition is given only to marriages between opposite sex couples, banishing same sex marriages. Homosexuality is considered a taboo in many parts of the world even today. However,...
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...Same-Sex Marriage Bernard Randall-Jones American Intercontinental University Online Abstract Same-sex marriage, also commonly referred to as Gay marriage, is a very hotly contested issue that divides a great number of people throughout the world. In this argumentative essay, the topic is explored by three of its main arguments. The first exploration of this topic will involve the ability of same-sex couples to parent as effectively as their heterosexual counterparts. Next, the legal issues surrounding same-sex marriage are explored. Lastly, the religious arguments are evaluated. Both sides of the argument for and against same-sex marriage are discussed while the reader is given a respect for the position of supporting marriage equality. Same-Sex Marriage Traditionally, marriage has been defined as both a religious and civil institution that has been afforded to one man and one woman in the promise of love. Modern, more liberal ideologies have challenged this view. Lesbian, gay, bisexual, and transgendered (LGBT) people have been at the forefront of championing the cause for the right to expand the definition of marriage to allow everyone to enjoy the same rights and privileges, without discrimination, as their heterosexual counterparts. Amongst the privileges that they seek are to love, honor and cherish their spouses in equal recognition to their heterosexual counterparts. This paper argues that LGBT people should be allowed to marry because homosexual couples...
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...the United States gay marriage is a constant debate. Thirty US states still ban this practice. The people against it believe that it is wrong and unnatural and that it should be between one man and one woman as it has been since ancient times. Where as the supporters of gay rights and gay marriage argue that homosexuals have the right to be protected against discrimination and deserve equal treatment and access to all the same benefits of a heterosexual couple. In the following 4 Literature Reviews it will show the difference in opposing views on LGBT Marriage. In an article from The Journal of Social and Personal Relationships they reviewed a study done to examine how the LGBT men and women assign meaning to legally recognized same-sex marriage and its impact on their understanding of the LGBT community. This was an open-ended web survey that asked participants to consider the ways in which legally recognizing same-sex marriage could positively and negatively affect the LGBT community. 288 people participated in this study. It was a mix of both men and women ranging in ages from 19-66 years. They also had a mix of different racial and ethnic heritage. There were several open-ended questions followed by questions regarding demographics and other close-ended questions. The two main open-ended questions were, “In your opinion, how may legalizing same-sex marriage change the LGBT community for the better?”; “In your opinion, how may legalizing same-sex marriage change the LGBT community...
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...Jack Lester U0814189 Research Outline * Introduction (Thesis: While opposition n to same-sex marriage may exist, it is the legal and constitutional responsibility of the government to legalize homosexual unions) * Define marriage: The state of being united to a person of the opposite sex as husband or wife in a consensual and contractual relationship recognized by law (Merriam-Webster) * Define civil union: Created in 2000, The legal status that ensures to same-sex couples specified rights and responsibilities of married couples (Merriam-Webster) but does not confer the same understanding as “marriage” * Constitutional * Full faith and credit clause * States must respect the “public acts, records and judicial proceedings of every other state.” This means that whether or not a state recognizes same-sex marriages, they must acknowledge those marriages of people from other states * Loving v. Virginia * “Right to marry is of fundamental importance for all individuals” * Sets precedence. Implies that some extenuating circumstances aren’t enough to bar marriage, same-sex couples should not be denied right * 1st Amendment * Provides for freedom of religion * Allows for any group to vocalize (freedom of speech) their views on marriage * Should not have any conduct on the legal aspect of union. (Separate section, imperative to mention it under constitutional rights ...
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...Most people believe that they deserve the rights they are granted by the government. An upstanding citizen who pays their taxes, serves their community and abides by the law should be afforded the rights of an American. However, not all citizens are afforded equal rights. Gay and lesbians are consistently denied rights that are typically taken for granted by the average American. Specifically, gay and lesbians couples are denied the right to marry even if they are upstanding citizens. They are held at an unfair disadvantage solely because of their sexual orientation. This discrimination must stop because gay and lesbian couples are law-abiding citizens too, who should be afforded the same rights as heterosexual couples. One common problem that plagues gay and lesbian couples that are denied the right to marry is their inability to claim their partner’s social security after he or she has died. The Human Rights Campaign, which work to achieve equal rights for lesbian, gay, bi-sexual and transgender people, is supporting the effort to attain survivor benefits for domesticate partners. They believe, “Any alteration to the Social Security system must include partners of gays and lesbians in its definition of survivor”(Survivor Benefits 1). Currently, there are no programs that give homosexuals survivor benefits like the ones that are provided for heterosexuals who are married or divorced. Gay and lesbian partners are not able to claim benefits of their deceased, regardless...
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