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Department of Employee Trust Funds
September 5, 2013

Update on ETF Research of DOMA Ruling

Revenue Ruling 2013-17, issued August 29, 2013, held that for federal tax purposes, the Internal Revenue Service (IRS) will recognize all valid same-sex marriages, regardless of whether the state in which the persons are domiciled recognizes same-sex marriages. The ruling does not affect people who are in a registered domestic partnership, civil union or other similar formal relationship under state law that is not considered a marriage under the laws of that state.

The Department of Employee Trust Funds (ETF) is currently researching the effect of the revenue ruling on benefit programs administered by ETF. We will provide more information as it becomes available.

Visit These IRS Links For More Information:

Revenue Ruling 2013-17

IRS Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law


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