Under the decision of the Supreme Judicial Court in Goodridge v. Department of Public Health, Mass. Same-sex spouses will file as married persons, jointly or separately, for Massachusetts state income tax purposes. Federal law does not recognize same-sex civil marriage, and same-sex spouses will remain individual filers for federal purposes. Where elements of Massachusetts taxation derives from federal law, such as the definition of gross income, or state deductions that are based on a federal counterpart, same-sex spouses may need to perform special calculations to arrive at the proper Massachusetts tax figure. This technical information release discusses these tax issues.
Reflecting on Massachusetts' historic gay rights ruling, 15 years later: ANALYSIS
Same-sex marriage comes to Massachusetts | UU World Magazine
In the landmark case Obergefell v. Hodges, the U. Supreme Court ruled that all state bans on same-sex marriage were unconstitutional, making gay marriage legal throughout America. The ruling was a culmination of decades of struggles, setbacks and victories along the road to full marriage equality in the United States. In , just one year after the historic Stonewall Riots that galvanized the gay rights movement, law student Richard Baker and librarian James McConnell applied for a marriage license in Minnesota. Clerk Gerald Nelson rejected their application because they were a same-sex couple, and a trial court upheld his decision. When the couple appealed again, the U.
First legal same-sex marriage performed in Massachusetts
The highest court in Massachusetts ruled today that gay and lesbian couples have the right to marry under the state constitution, emphatically stating that the Commonwealth had failed to identify any constitutional reasons why they could not wed. The ruling by the Supreme Judicial Court stopped short of immediately allowing marriage licenses to be issued to the seven gay couples who sued the state Department of Public Health in after their requests for marriage licenses were denied. But the court gave the Legislature six months to comply with its decision.
The Supreme Judicial Court today became the nation's first state supreme court to rule that same-sex couples have the legal right to marry. The ruling won't take effect for days in order to allow the Legislature "to take such action as it may deem appropriate in light of this opinion," the court ruled in its page decision. Since the SJC is the ultimate authority on the state constitution, however, the Legislature cannot overturn today's decision -- nor would the US Supreme Court agree to interpret a state's constitution.