As of November 13, 2013, Hawaii has become the 15th state to recognize same-sex marriages. The law is effective December 2, 2014. Hawaii led the same-sex marriage debate in 1993 when a Hawaii Supreme Court decision ruled that two women's rights to equal protection under the law were violated by not allowing them to get married. The decision was the impetus that led Congress to pass the federal Defense of Marriage Act in 1996.
Hawaii joins California, Connecticut, Delaware, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Washington, and the District of Columbia in the legalizing of same-sex marriage. In addition, New Mexico, which neither prohibits nor allows same sex marriages, is currently issuing same- sex marriage licenses in several counties. The federal government recognizes same-sex marriages for federal tax purposes provided that the marriage was valid where performed (either in the United States or a foreign country where same-sex marriage is legal).
Please refer to Marcum's constantly updated interactive map of Same-Sex Marriage Unions by State located at www.marcumllp.com/LGBT-Unions to monitor the progress in other states.
Marcum LLP is the thought leader in the specialty area of tax compliance and consulting services within the LGBT community. Our professionals have more than 20 years of experience in dealing with the complex tax and financial rules faced by LGBT couples and families, state-by-state and around the country. Our LGBT specialists are available to assist with the challenges of tax and estate planning for same-sex couples in both legal and non-legal states. Visit our LGBT & Non-Traditional Family Practice Group for more information. Contact a Marcum LGBT professional today for expert assistance with your tax and estate planning needs.