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Treasury Responds to Lawmaker's Query Regarding Same-Sex Marriages in Pennsylvania

FEB. 18, 2014

Treasury Responds to Lawmaker's Query Regarding Same-Sex Marriages in Pennsylvania

DATED FEB. 18, 2014
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February 18, 2014

 

 

The Honorable Allyson Y. Schwartz

 

U.S. House of Representatives

 

Washington, DC 20515

 

 

Dear Representative Schwartz:

Thank you for your letter regarding the treatment for federal tax purposes of same-sex marriages performed in Pennsylvania.

As you note in your letter, Treasury and the Internal Revenue Service (IRS) recently released Revenue Ruling 2013-17, which provides, among other things, that, for federal tax purposes, the IRS will recognize "a marriage of same-sex individuals that was validly entered into in a state whose laws authorize the marriage of two individuals of the same sex even if the married couple is domiciled in a state that does not recognize the validity of same-sex marriages."

As you note in your letter, although the Commonwealth of Pennsylvania does not recognize same-sex marriage, the Register of Wills in Montgomery County, Pennsylvania, has issued marriage licenses to same-sex couples. It is our understanding that both the validity of the marriage licenses issued in Montgomery County, Pennsylvania, and the Pennsylvania law defining marriage as the union of one man and one woman are currently the subject of litigation. We await judicial resolution of the legal validity of the marriage licenses issued to same-sex couples in Montgomery County to determine whether additional guidance is necessary.

Thank you for your interest in this important issue. If you have additional questions on this topic, please feel free to contact me or have your staff contact the Office of Legislative Affairs at (202) 622-1900.

Sincerely,

 

 

Alastair M. Fitzpayne

 

Assistant Secretary for Legislative

 

Affairs
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