WASHINGTON — The IRS is making it official: The tax agency says it will now recognize same-sex marriages regardless of where they were performed.
The IRS and the Treasury Department also said they will interpret the terms “husband” and “wife” to apply to same-sex spouses as well as opposite-sex spouses.
The IRS proposed the regulations Wednesday to implement the Supreme Court’s decision in June legalizing same-sex marriages in every state.
The Supreme Court ruled 5-4 that the Constitution provides a right to same-sex marriage. Before the ruling, there were 13 states that did not recognize same-sex marriages. Since the ruling, agencies across the federal government have been updating their regulations to reflect the change.