Showing posts with label DOMA. Show all posts
Showing posts with label DOMA. Show all posts

Wednesday, June 26, 2019

#LGBT #EqualityDay June 26 Anniversaries: Obergefell (2015), Windsor (2013) and Lawrence (2003)

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Today is a big day in LGBT equality. Three landmark Supreme Court decisions have previously been announced on June 26 (2003, 2013 and 2015), all written by Justice Anthony Kennedy, who retired last  year and was replaced by Brett Kavanaugh. Respectively, these cases overturned bans on private non-commercial sexual conduct (Lawrence v Texas), struck down the  Defense of Marriage Act which purported to prohibit recognition of legal same-sex marriages by the federal government (United States v Windsor) and struck down all state laws banning marriages of same-sex couples (Obergefell v Hodges).

Tomoorow is the last day of the 2018-2019 Supreme Court term and some existing cases (on the legality of partisan gerrymandering and pretextual manipulation of the 2020 Census for partisan gain by the Trump administration) will be decided.

Fingers crossed!

Tuesday, June 26, 2018

#EqualityDay: Anniversary of Multiple LGBT Legal Victories!

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Happy #EqualityDay! Today is June 26, which is an auspicious day for LGBT equality in the United States. In 2003, the Supreme Court finally affirmed the basic humanity of LGBT citizens and eliminated the remaining state laws banning sodomy in Lawrence v. Texas; In 2013, the state struck down the odious Defense of Marriage Act which had prohibited the federal government from recognizing legal same-sex marriages in United States v. Edith Windsor and also ruled in Hollingsworth v. Perry that California's Proposition 8 was unconstitutional; in 2015's Obergefell v. Hodges the Supreme Court struck down all state-based bans on recognition of same-sex marriage (including California's Proposition 8) effectively legalizing marriage equality nationwide! (A curious fact is that all of these LGBT-supportive decisions were written by Anthony Kennedy, a Reagan appointee and Republican conservative jurist.)

Friday, September 15, 2017

CELEBRITY FRIDAY: Edie Windsor, 88, Is Dead

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Edith Windsor was the named plaintiff in the landmark civil rights lawsuit, Windsor v. United States, which challenged the constitutionality of the 1996 "Defense of Marriage Act." In 2013, the United States Supreme Court struck down DOMA and two years later marriage equality was the law of the land following another high court decision in Obergefell v. Hodges. Windsor died this week at age 88, and President Barack Obama issued a statement in memoriam:
America’s long journey towards equality has been guided by countless small acts of persistence, and fueled by the stubborn willingness of quiet heroes to speak out for what’s right.  
Few were as small in stature as Edie Windsor – and few made as big a difference to America. 
I had the privilege to speak with Edie a few days ago, and to tell her one more time what a difference she made to this country we love.  She was engaged to her partner, Thea, for forty years.  After a wedding in Canada, they were married for less than two.  But federal law didn’t recognize a marriage like theirs as valid – which meant that they were denied certain federal rights and benefits that other married couples enjoyed.  And when Thea passed away, Edie spoke up – not for special treatment, but for equal treatment – so that other legally married same-sex couples could enjoy the same federal rights and benefits as anyone else. 
In my second inaugural address, I said that if we are truly created equal, then surely the love we commit to one another must be equal as well.  And because people like Edie stood up, my administration stopped defending the so-called Defense of Marriage Act in the courts.  The day that the Supreme Court issued its 2013 ruling in United States v. Windsor was a great day for Edie, and a great day for America – a victory for human decency, equality, freedom, and justice.  And I called Edie that day to congratulate her. 
Two years later, to the day, we took another step forward on our journey as the Supreme Court recognized a Constitutional guarantee of marriage equality.  It was a victory for families, and for the principle that all of us should be treated equally, regardless of who we are or who we love. 
I thought about Edie that day.  I thought about all the millions of quiet heroes across the decades whose countless small acts of courage slowly made an entire country realize that love is love – and who, in the process, made us all more free.  They deserve our gratitude.  And so does Edie.  
Michelle and I offer our condolences to her wife, Judith, and to all who loved and looked up to Edie Windsor.
Hat/tip to Talking Points Memo

Friday, January 16, 2015

Marriage Equality Cases Will Be Decided By US Supreme Court This Term!

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Great news! The United States Supreme Court agreed to hear (granted certioari) in a number of consolidated cases from all four states in the Sixth Circuit that could lead to a ruling striking down all state-based laws that prohibit same-sex couples from getting married and states from recognizing those marriages. Two years ago on June 26, 2013 the Court ruled that the Congress could not enact a law to prohibit recognition by legally married same-sex couples for federal purposes.

There are currently 36 states (and the District of Columbia) with marriage equality, so the ruling by the Supreme Court would likely strike down the bans in the 14 remaining states.

The specific question the Supreme Court will ask parties to address in briefs and oral arguments are:
 1) Does the Fourteenth Amendment require a state to license a marriage between two people of the same sex? 2) Does the Fourteenth Amendment require a state to recognize a marriage between two people of the same sex when their marriage was lawfully licensed and performed out-of-state? 
It is likely there will be oral arguments in April (90 minutes on Question 1, 60 minutes on Question 2) and a final decision issued in the case(s) by June 2015.

Woo hoo!

Hat/tip to Chris Geidner!

Friday, July 18, 2014

10th U.S. Circuit Affirms Ruling Invalidating Oklahoma Ban On Marriage Equality

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The U.S. Court of Appeals for the 10th Circuit has affirmed a lower court ruling striking down Oklahoma's ban on marriage equality. The same 3-judge appellate panel that struck down Utah's ban on marriage equality earlier this year (making history to become the highest court to issue a ruling that bans on marriage equality are unconstitutional in Kitchen v Herbert) has now ruled in Bishop v Smith that Oklahoma's marriage equality ban is also unconstitutional.

Freedom to Marry notes that this case is one of the longest running legal battles over marriage equality (originally filed in 2004!) and is the twenty-sixth consecutive win in court for marriage equality. Eval Wolfson said:
“Today’s ruling arises out of the oldest active marriage case in the country, filed in Oklahoma ten years ago; and follows more than two dozen favorable rulings for marriage in the past year. The legal consensus is clear: marriage discrimination is unconstitutional and inflicts concrete harms on committed gay and lesbian couples and their families.  From the heart of the Southwest and as far as the Mountain West, the federal rulings from the 10th Circuit Court of Appeals from Oklahoma and Utah affirm that all of America is ready for the freedom to marry. It is time for the Supreme Court to end this patchwork of discrimination and bring our country to national resolution as soon as possible.”
The Washngton Blade reports that the vote count was 2-1 and that the 46-page opinion was written by Carlos Lucero, a Clinton appointee. The court basically says that its decision in Bishop is controlled by its earlier decision in Kitchen.

Interestingly, the Department of Justice and the Bipartisan Legal Advisory Group are defendant-appellants in this case because the original lawsuit also challenged the now-defunct Defense of Marriage Act. I don't know if that makes it more or less likely to be taken up by the Supreme Court on appeal (I would think, less likely, but who knows.)



Saturday, March 15, 2014

POLL ANALYSIS: Support For Marriage Equality Is Accelerating!

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Andrew Flores of the Williams Institute has a piece of the Monkey cage blog that analyzes the latest polls on marriage equality and makes a compelling argument that support for marriage equality is increasing at an increasing rate. (For you Calculus fans, we say that the graph of public support for marriage equality is "concave up"). The key point he makes is that since the Supreme Court issued its two marriage equality decisions (United States v. Windsor striking down the Defense of Marriage Act and Hollingsworth v. Perry effectively nullifying California's Proposition 8) in June 2013 (a date I like to call Gaytterdämmerung) popular support for marriage equality has ratcheted upwards at an accelerating pace.

The graphs below compare  the polling trends using a linear model or a polynomial model. It turns out that a polynomial model fits the polling data pre-Windsor and post-Windsor better than the linear model does for either time period..
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This is a direct refutation of the idea that Kevin Drum posited recently that popular opinion on marriage equality has evolved about as rapidly as it did on interracial marriage. It also challenges an idea that Nate Silver promoted awhile back that the shift was due to opponents dying off and being replaced by a younger cohort which is overwhelmingly in support of marriage equality, leading him to predict an increase in support of roughly .5 percentage points per year in national polls.

Having a good estimate of the rate of increase in support for marriage equality is important, because as Flores says:
This has important implications for where public opinion is headed. If the stable linear trend were the right one, then by 2016 just over 56 percent of the public would be expected to support same-sex marriage. However, the accelerated trend predicts that support for same-sex marriage will be about 5 points higher by 2016. It is appropriate to infer that opinions are trending positively and changing exponentially as time goes on.
Regardless how you slice it, this is "good for the gays"!

(However, as a mathematician I truly wish that he hadn't used the word "exponentially" in that last sentence. There's a huge difference between polynomial growth and exponential growth. I think he meant the former when he said the latter. Regardless, it is still a good piece that I encourage you to read in full!)

Sunday, February 16, 2014

QUEER QUOTE: Sen. Ted Cruz (R-TX) Introduces "State Marriage Defense Act"

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U.S. Senator Ted Cruz (R-Asshole) has introduced legislation called the "State Defense of Marriage Act" which appears to really be a way to resuscitate the invalidated Defense of Marriage Act. The bill purports to "defend marriage" by saying that the federal government must defer to a state's definition of marriage when determining marriage-based federal benefits, rights and responsibilities. Of course, I'm sure it is just a coincidence that currently 33 states restrict marriage to be between a man and a woman and that currently the federal government is recognizing marriages between same-sex couples for federal benefits.

Cruz issued a statement about S. 2024 that is today's Queer Quote:
“I support traditional marriage. Under President Obama, the federal government has tried to re-define marriage, and to undermine the constitutional authority of each state to define marriage consistent with the values of its citizens. The Obama Administration should not be trying to force gay marriage on all 50 states. We should respect the states, and the definition of marriage should be left to democratically elected legislatures, not dictated from Washington. This bill will safeguard the ability of states to preserve traditional marriage for its residents.”
Happily, this bill is unlikely to become law anytime soon. The part I can not understand is how does it effect person A if person B has their marriage recognized by the federal government? How does person B's marriage affect person A or person A's marriage? I would really love to hear an answer from a heterosexual supremacist like Sen. Cruz.

Wednesday, February 12, 2014

Federal Judge Strikes Down Kentucky Ban On Recognizing Legal Same-Sex Marriages

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A federal judge has struck down Kentucky's ban on recognizing legal same-sex marriages from other states.
A federal judge Wednesday struck down Kentucky’s ban on recognizing valid same-sex marriages performed in other states, saying it violates the U.S. Constitution’s guarantee of equal protection under the law. 
U.S. District Judge John G. Heyburn II joined nine other federal and state courts in invalidating such bans. Ruling in a suit brought by four gay and lesbian couples, Heyburn said that while “religious beliefs ... are vital to the fabric of society ... assigning a religious or traditional rationale for a law does not make it constitutional when that law discriminates against a class of people without other reasons.” 
Heyburn said “it is clear that Kentucky’s laws treat gay and lesbian persons differently in a way that demeans them.”

Saturday, February 08, 2014

AG Holder Reaffirms Married Same-Sex Couples Eligible For ALL Federal Benefits

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AP Photo/J. Scott Applewhite
United States Attorney General Eric Holder told an audience at a gala dinner of the nation's largest LGBT advocacy organization that the Justice Department is fully implementing the landmark Supreme Court decision United States v. Windsor that invalidated the defense of marriage act, resulting in more tangible federal benefits for legally married same-sex couples throughout the country.

A summary of the policy changes is:
Each of the changes is related to the way the Justice Department handles recognition of married same-sex couples. They range from rights in civil and criminal cases, rights as inmates and access to benefits programs:
• The Justice Department will recognize that same-sex spouses of individuals involved in civil and criminal cases have the same legal rights as straight married couples, including the right to decline to give testimony that might incriminate a spouse.
This new rule applies in non-marriage equality states. The government won't object to couples in same-sex marriages invoking this right if they marry in another state, but their current jurisdiction doesn't recognize their union.
• In bankruptcy cases, the U.S. Trustee Program will take the position that same-sex married couples should be treated in the same manner as opposite-sex married couples. Consequently, same-sex married couples will be eligible to file for bankruptcy jointly; certain debts to same-sex spouses or former spouses will be excepted from discharge; and domestic support obligations should include debts, including alimony, owed to a former same-sex spouse.
• Federal inmates in same-sex marriages will be entitled to the same rights and privileges as inmates in opposite-sex marriages. These rights include spousal visitation; inmate furloughs to be present during a crisis involving a spouse; escorted trips to attend a spouse’s funeral; correspondence with a spouse; and compassionate release or reduction in sentence if an inmate’s spouse is incapacitated.
• The Justice Department will recognize same-sex couples for the purposes of a number of benefits programs it administers, such as the Radiation Exposure Compensation Program and the September 11th Victim Compensation Fund.
Also among these programs is the Public Safety Officers’ Benefits Program, which provides death benefits to surviving spouses of public safety officers, such as law enforcement officers and firefighters, who suffer catastrophic or fatal injuries while on duty.
This is not surprising since the Social Security Administration and the Defense Department have already announced that they are fully implementing the Windsor decision as well. However, this is good news that the nation's "top cop" is strongly supportive of eliminating discrimination against legally married same-sex couples by the federal government.

Thursday, January 09, 2014

MISSOURI: Heterosexual Supremacists Sue To Prevent Same-Sex Couples From Filing Joint Tax Returns

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Well, well! One of the pressing questions in the year after the Supreme Court's landmark ruling in United States v. Windsor invalidating Section 3 of the Defense of Marriage Act (DOMA) and the subsequent decision by the federal government to generally recognize same-sex marriages for benefits purposes is how will the states deal with legal same-sex marriages from other states. Missouri distinguished itself when Gov. Jay Nixon (D) announced that he would issue an executive order that would allow same-sex couples to file joint tax returns despite the presence of a mini-DOMA in its constitution.

The idea that same-sex couples would have the same rights as opposite-sex couples in the area of filing state tax returns has rubbed some heterosexual supremacists the wrong way and they are filing a lawsuit to overturn Gov. Nixon's executive order.
The lawsuit asks Nixon's order be declared unconstitutional. It was filed by officials from the Missouri Baptist Convention Christian Life Commission and the Missouri Family Policy Council
Missouri's tax code is tied to the federal code. Nixon said couples who file joint federal returns must file state taxes jointly. Federal officials determined legally married same-sex couples would be treated as married regardless of where they live.
PROMO, Missouri's LGBT advocacy group issued a statement responding to the lawsuit whose sole purpose is to deny an equal benefit to a class of people from people who already enjoy that benefit.
"Gov. Nixon's pragmatic and reasonable order ensures that Missouri income tax law continues to mirror the Federal Treasury and IRS. This order gives clear and equal guidance to all legally married couples in Missouri about how to complete their state income tax returns. The plaintiffs have no grounds to file this case, the Governor's order should stand." 
Apparently there is another lawsuit in Kansas challenging that state's decision to not allow same-sex couples who are married to file joint state tax returns.

This is an issue that affects me directly. Since I lived in Virginia intermittently for the last two years while I worked for the federal government I have to file a Virginia tax return. But Virginia is refusing to recognize the (married filing jointly) tax return I filed with the United States and California. Virginia claims I owe tax on income that my husband earned in California! My tax professional is in communication with Virginia but things do not look good.

Stay tuned...

Monday, December 16, 2013

QUEER QUOTE: Social Security Head Confirms Payments to Beneficiaries In Same-Sex Marriages

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The acting head of the Social Security Administration, Carolyn W. Colvin, announced today that some payments have been made to people who are in legal same-sex marriages.
"I am pleased to announce that, effective today, Social Security is processing some widow’s and widower’s claims by surviving members of same-sex marriages and paying benefits where they are due. In addition, we are able to pay some one-time lump sum death benefit claims to surviving same-sex spouses. As I stated shortly after the Supreme Court decision on Section 3 of the Defense of Marriage Act, our goal is to treat all Americans with dignity and respect. 
We ask for continued patience from the public as we work closely with the Department of Justice to develop policies that are legally sound so we can process claims. 
If you believe you may be eligible for Social Security, I encourage you to apply now to protect against the loss of any potential benefits. We will process claims as soon as additional instructions become finalized."
 More information about how the SSA will treat same-sex couples can be accessed here.

Hat/tip to Joe.My.God

Monday, December 02, 2013

Same-Sex Marriages Begin In Hawaii, Becoming 15th Marriage Equality State

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And then there were 15! Hawaii is now the 15th state in the United States where all resident couples who want to get married will be issued marriage licenses.

The Honolulu Star-Tribune reports:
Hawaii's marriage laws allow couples to register for a license and be married the same day, a process conducive for tourists only in the state a short time.
Couples can sign up for a license online then be verified by any license agent throughout the state. Agents have set up shop throughout the islands, from resorts on Maui and the Big Island to hard-to-reach places on Kauai.
Saralyn and Isajah Morales began filling out license applications a few minutes after midnight along with other couples. Several license agents huddled around four laptops in a tiny conference room, refreshing their web browsers to coax a state-run website to load. A few feet away, wedding guests sipped champagne, dined on curried shrimp and portabella mushroom sliders, listened to piano music and took pictures with each of seven cakes on display for the occasion.
[...]
Hawaii is often credited with starting the national gay marriage discussion, when couples applying for a marriage license led to a court fight that eventually helped prompt Congress to pass the Defense of Marriage Act in 1996. Part of the law was struck down earlier this year by the U.S. Supreme Court.
I have been involved in the fight for marriage equality since the early 1990s when we thought Hawaii would be the first state where gay couples would be able to get married. That state turned out to be Massachusetts, in 2004.

Amazingly, just in 2013 the following states have enacted marriage equality: Maryland, Delaware, Rhode Island, Minnesota, California and New Jersey. Illinois has already enacted marriage equality, but same-sex couples will not be able to get married until July 1. The next states that are expected to be marriage quality states are New Mexico and Oregon, probably sometime later in 2014.

Wednesday, November 20, 2013

QUEER QUOTE: Oklahoma Gov Stops All Military Spouse Benefit Applications

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Wow. Just wow. In order to not have the Oklahoma National Guard process applications for legally married same-sex couples who are legally entitled to military spousal benefits, Republican Governor Mary Fallin has ordered the National Guard to stop processing all spousal benefit applications. This is a bit like saying "Hmmm, we can't have separate but equal schools? Well, then, let's cancel public education!"

Gov. Fallin is quoted by the Tulsa World as saying:
Oklahoma law is clear. The state of Oklahoma does not recognize same-sex marriages, nor does it confer marriage benefits to same-sex couples.The decision reached today allows the National Guard to obey Oklahoma law without violating federal rules or policies. It protects the integrity of our state constitution and sends a message to the federal government that they cannot simply ignore our laws or the will of the people.
This is simply astonishing. Previously Fallin was one of eight governors identified by the Secretary of Defense Chuck Hagel as being in violation of military policy. Curious how the other 30-something states that have constitutional amendments banning same-sex marriage didn't interpret their laws in such a virulently homophobic way. I wonder why not? Tulsa World goes on to explain the context of Fallin's statement, which is today's Queer Quote.
Although Oklahoma owns most of the state's National Guard armories and training centers, the facilities were built almost entirely with federal funds. 
The federal government provides about 90 percent of the budget for the Oklahoma Military Department, which includes the National Guard. 
Toby Jenkins, executive director of Oklahomans for Equality, blasted Fallin, saying, "The governor is sending the message that Oklahoma desires to be an island of prejudice and continues to uphold laws crafted out of fear and drafted by bigots and hypocrites. 
"Once again she has insulted our citizen soldiers who daily stand in harm's way for the people of Oklahoma," Jenkins said. 
The current controversy began in early September, when the Defense Department said it would recognize same-sex marriages legally performed in states where such unions are recognized. This followed a U.S. Supreme Court decision that all legal marriages, regardless of the spouses' genders, must be honored by the federal government.
Some people really don't understand the concept of "equality for all"! 

Sunday, November 03, 2013

QUEER QUOTE: Hagel Orders ALL National Guard Bases To Respect DOD Policy

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Secretary of Dense Chuck Hagel has addressed the ongoing controversy over certain red-state Governors who oppose marriage equality refusing to follow Pentagon policy that legally married same-sex couples will receive the same military benefits as other legally married couples, thanks to the demise of the Defense of Marriage Act on June 26, 2013.

In a speech Thursday night (to the Anti-Defamation League), Hagel said:
When the Supreme Court issued its decision on the Defense of Marriage Act this summer, the Department of Defense immediately began working on providing the same benefits to all eligible spouses, regardless of sexual orientation.  We did it because everyone who serves our country in uniform, everyone in this country,  should receive all the benefits they deserve, and they've earned, and in accordance with the law.  Everyone's rights must be protected. 
This means that all spouses of service members are entitled to DoD ID cards, and the benefits that come with them.  But several states today are refusing to issue these IDs to same-sex spouses at National Guard facilities.  Not only does this violate the states' obligations under federal law, but their actions have created hardship and inequality by forcing couples to travel long distances to federal military bases to obtain the ID cards they're entitled to. 
This is wrong.  It causes division among our ranks, and it furthers prejudice, which DoD has fought to extinguish, as has the ADL. 
Today, I directed the Chief of the National Guard Bureau, General Frank Grass, to take immediate action to remedy this situation.  At my direction, he will meet with the Adjutants General from the states where these ID cards are being declined and denied.  The Adjutants General will be expected to comply with both lawful direction and DoD policy, in line with the practices of 45 other states and jurisdictions.
It should be noted that the text of Sec. Hagel's remarks were distributed publicly (to media outlets, LGBT bloggers and others)  by the White House Office of Communications a few hours after he gave the speech so the Obama Administration is sending a clear message to red state governors that it will not countenance defiance on this issue. There are nine states that the Rachel Maddow show identified as not being compliant with DOD policy on same-sex couples benefits, although that list is now under dispute.

Regardless, it is good to see the Obama administration, in the form of DOD Secretary Hagel speaking up for LGBT equality.

Thursday, October 31, 2013

Hawaii Senate Passes Marriage Equality Bill 20-4!

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The race to become the 15th state with marriage equality between Hawaii, Illinois and New Mexico seems to have the Aloha State in the lead right now.  Thanks to a special legislative session which started on Monday, the Hawaii state Senate has overwhelmingly approved a bill to enact marriage equality by a vote of 20 to 4. The bill now goes to the state House, where passage is expected, according to The Advocate.
The House, where the vote is likely to be closer, may try to put more religious exemptions into the measure. It currently exempts clergy members who oppose same-sex marriage from having to perform such unions, but it does not allow for-profit businesses to refuse, on religious grounds, to provide wedding-related services to gay couples. An amended bill would have to go back to the Senate for another vote.
An interesting historical footnote here is that Hawaii was the site of the beginning of the modern movement to legalize marriage equality when the state Supreme Court issued a ruling in 1993 that it believed denying marriage licenses to same-sex couples was sex discrimination requiring the government to provide a compelling state interest to justify it. Within 3 years the Congress passed the Defense of Marriage Act in a hysterical response to the possibility that Hawaii would legalize same-sex marriage and the rest of the country would be "forced" to recognize these marriages. In 1998, Hawaii voters enacted a constitutional amendment giving power to the legislature to ban same-sex marriage. Because that measure did not explicitly define marriage as between a man and a woman, the Legislature also has the power now to enact marriage equality.

It's amazing to think that 20 years later Hawaii could (finally) end marriage discrimination, just as the Hawaii Supreme Court predicted.

Hat/tip to LGBT Think Progress

Tuesday, October 15, 2013

After DOMA: "Married, Filing Joint" For 1st Time!

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Today is the date when your federal taxes are due if you filed an extension. Despite being married legally for five years, today is the first time the federal government is recognizing my marriage. Sentient Meat and I filed our taxes "Married, Filing Joint" today.

It feels good. Thanks, Edie (Windsor)!

Sunday, October 13, 2013

New Jersey Supreme Court Agrees To Decide Marriage Equality Case

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The New Jersey Supreme Court agreed to expedite an appeal of a lower court's ruling that could lead to same-sex marriages beginning in less than two weeks. The state's highest court set a briefing schedule that will not only allow it to decide the issue of whether a stay should be issued on whether the lower court ruling should go into effect on October 21 but also allow the court to decide the impact of the U.S. Supreme Court's U.S. v. Windsor in the context of state jurisprudence. The Court has agreed to hear oral arguments in the underlying question January 6-7, 2014.

New Jersey is one of a handful of states (Colorado, Hawaii, Illinois, Nevada and Oregon) which have purportedly granted equal treatment under the law to same-sex couples using a legal entity distinct from marriage. With the federal government now recognizing legal state same-sex marriages for various federal purposes like social security, income taxes and immigration you have the situation where states that intended to grant equal rights and responsibilities to same-sex couples as legally married opposite-sex couples legally can not do so unless they grant those couples access to federal benefits, which can only happen through a state-issued marriage. In fact, you have an even odder situation where a same-sex couple could go to a state and get married and go back to their home state (which does not recognize their marriage) and that couple would have more rights (due to federal law and public policy) than a same-sex couple in a civil union or registered domestic partnership.

The situation in New Jersey is actually pretty clear cut because the Supreme Court issued a ruling called Lewis v. Harris that ordered the state to treat same-sex couples and opposite-sex couples equally under state law, which led to the enactment of a civil union law. This context led a lower court judge to rule September 26th that marriages in New Jersey needed to begin October 21 and which is being appealed by Governor Chris Christie despite polls showing nearly two-thirds of the New Jersey public wants the state to stop preventing marriage equality from coming to the Garden State.

I expect the Court will agree to issue a stay on the lower court ruling until it makes a final determination in Garden State Equality v. Dow. Otherwise the Court would be allowing marriages to start occurring only to have them stop if they decide to overturn the lower court.

There's also other issues complicating New Jersey's path to marriage equality in 2013: there is a January 2013 deadline to override Christie's earlier veto of a marriage equality in the state Legislature, Christie is up for re-election this November and there are currently two vacancies on the 7-member state Supreme Court being filled temporarily by appellate court judges. Despite these complications, I expect that New Jersey will have marriage equality by this time next year.

Saturday, September 28, 2013

QUEER QUOTE: NJ Judge Rules In Favor Of Marriage Equality

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Big news out of New Jersey from yesterday. A judge ruled that the state's legally mandated requirement to treat same-sex and different-sex couples equally as a result of 2005's Lewis v. Harris ruling is not being met since after the U.S. Supreme Court's ruling in U.S. v. Windsor same-sex couples in civil unions are being denied federal benefits.

The concluding paragraph from the ruling is today's Queer Quote:
The ineligbility of same-sex couples for federal benefits is currently harming same-sex couples in New Jersey in a wide range of contexts: civil union partners who are federal employees living in New Jersey are ineligible for marital rights with regard to the federal pension system, all civil union partners who are employees working for businesses to which the Family and Medical Leave Act applies may not rely on its statutory protections for spouses, and civil union couples may not access the federal tax benefits that married couples enjoy.  
[...] 
This unequal treatment requires that New Jersey extend civil marriage equally to same-sex couples to satisfy the equal protection guarantees of the New Jersey Constitution as interpreted by the New Jersey Supreme Court in Lewis.  Same-sex couples must be allowed to marry in order to obtain equal protection of the law in New Jersey.
Republican Governor Chris Christie opposes marriage equality and has previously vetoed legislation to allow same-sex couples to marry in New Jersey despite super-majority popular support for marriage equality among New Jersey voters.

If the Governor does not appeal the ruling then same-sex couples will be able to start getting married starting October 21.

Hat/tip to Joe.My.God

Thursday, August 29, 2013

IRS Announces Recognition Of All Same-Sex Marriages For Tax Purposes

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Wow! The United States Department of the Treasury and the Internal Revenue Service announced today that all legally married same-sex couples, regardless of what state they live in, will be recognized for federal income tax purposes.

From the press release:

U.S. Treasury Department 
Office of Public Affairs

FOR IMMEDIATE RELEASE: August 29, 2013
CONTACT: Treasury Public Affairs (202) 622-2960

TREASURY AND IRS ANNOUNCE THAT ALL LEGAL SAME-SEX MARRIAGES WILL BE RECOGNIZED FOR FEDERAL TAX PURPOSES

Ruling Provides Certainty, Benefits and Protections Under Federal Tax Law for Same-Sex Married Couples

 

WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.
The ruling implements federal tax aspects of the June 26th Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.
“Today’s ruling provides certainty and clear, coherent tax filing guidance for all legally married same-sex couples nationwide. It provides access to benefits, responsibilities and protections under federal tax law that all Americans deserve,” said Secretary Jacob J. Lew. “This ruling also assures legally married same-sex couples that they can move freely throughout the country knowing that their federal filing status will not change.”
Under the ruling, same sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA, and claiming the earned income tax credit or child tax credit.
Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory, or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law.
Legally-married same-sex couples generally must file their 2013 federal income tax return using either the “married filing jointly” or “married filing separately” filing status.
Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.  
Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011, and 2012. Some taxpayers may have special circumstances (such as signing an agreement with the IRS to keep the statute of limitations open) that permit them to file refund claims for tax years 2009 and earlier.
Additionally, employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income.

Monday, July 15, 2013

POLL: Support For Marriage Equality In NJ At 60%

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New Jersey is one of the few states in the country that has a civil union law which is also trying to enact marriage equality. The primary obstacle to marriage equality becoming the law in the Garden State is Republican Governor Chris Christie, who not only denounced the Supreme Court's recent ruling overturning the Defense of Marriage Act, but has also previously vetoed a marriage equality bill.

However, it appears as if the public opposes their Governor, since a recent poll indicates that 60 percent of respondents support marriage equality, which is actually a slight reduction from a poll earlier this spring which indicated marriage equality support was a few points over 60 percent. It should be noted that New Jersey borders Pennsylvania, New York, and Delaware. New York has had marriage equality since summer 2011 and Delaware's marriage equality law recently went into effect exactly two weeks ago.

Surely New Jersey will join its neighbors sooner rather than later?

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