When compared with different-sex couples filing jointly, the analysis reveals that same-sex joint filers are generally younger, higher income, and less likely to claim dependent children. In “ Same-sex married tax filers after Windsor and Obergefell” (PDF), Brookings Senior Fellow Adam Looney, along with Robin Fisher and Geof Gee at the Treasury Department Office of Tax Analysis, examine data from jointly-filed tax returns to provide the first analysis of marriage patterns of same-sex couples in the years immediately following the significant Supreme Court rulings. Hodges that same-sex couples have the right to marry in all states. In 2015, the court went further, establishing via their decision in Obergefell v. United States) and allowed same-sex couples to be treated as married for all federal tax purposes, as long as they were legally married in a state that recognized their marriage. Same-sex marriages were recognized by the federal government in 2013 when the Supreme Court invalidated a key provision of the 1996 Defense of Marriage Act ( Windsor v.
Nonresident Senior Fellow - Economic StudiesĮxecutive Director, Marriner S.
