The Treasury Department and the Internal Revenue Service proposed tax regulations Wednesday to bring the rules in line with recent Supreme Court decisions.

The proposed regulations provide that a marriage of two individuals, whether of the same sex or the opposite sex, will be recognized for federal tax purposes if that marriage is recognized by any state, possession, or territory of the United States. The proposed regulations would also interpret the terms “husband” and “wife” to include same-sex spouses as well as opposite-sex spouses. These regulations implement the Supreme Court’s decision earlier this year in the case of Obergefell v. Hodges. They would also clarify and strengthen guidance provided in a 2013 IRS revenue ruling implementing the Supreme Court’s decision in another landmark case, United States v. Windsor. That revenue ruling said same-sex couples legally married in jurisdictions that authorize same-sex marriage will be treated as married for federal tax purposes. The proposed regulations update these rules to reflect that same-sex couples can now marry in all states and that all states will recognize these marriages.

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