Tax Policy Center

DOMA

: TaxVox
The House Ways and Means Committee approved an expansion of the child tax credit. A party-line vote approved changes to the Child Tax Credit . The proposal would index the credit to inflation and increase the phaseout range for joint filers to $150,000, twice the range for single filers. The effort
June 26, 2014Renu Zaretsky
Individual Taxes: TaxVox
In their zeal to provide a legal alternative to banned marriage for same-sex couples, some states may have created a new tax shelter for heterosexual couples. By choosing domestic partnership or civil union over marriage, opposite-sex couples are able to avoid paying a federal income tax marriage
June 5, 2014Howard Gleckman
Individual Taxes: TaxVox
Just two weeks ago, I discussed potential tax issues a same-sex married couple could face if they live in a state that doesn’t recognize their...
August 30, 2013Roberton C. Williams
Individual Taxes: TaxVox
It’s been less than two months since the Supreme Court ruled part of the Defense of Marriage Act (DOMA) unconstitutional and the fallout has only...
August 15, 2013Roberton C. Williams
Individual Taxes: TaxVox
I’m celebrating today’s Supreme Court ruling on the Defense of Marriage Act (DOMA) with my friends and relatives whose marriages are today, finally, accorded equal...
June 26, 2013Leonard E. Burman
Individual Taxes: TaxVox
Same-sex couples are cheering the Supreme Court’s striking down the Defense of Marriage Act (DOMA), but the tax consequences are more of a mixed bag...
June 26, 2013Roberton C. Williams
Individual Taxes: TaxVox
Firms can legally sell medical marijuana in 19 states and the District of Columbia and recreational weed in two. They must pay federal income taxes,...
June 6, 2013Howard Gleckman
Individual Taxes: TaxVox
The annual income tax season is no fun for any of us but it can be a lot worse for same-sex couples in California, Nevada,...
March 26, 2013Roberton C. Williams
Individual Taxes: TaxVox
The 1996 Defense of Marriage Act (DOMA) was not primarily a tax law but it certainly affects the federal taxes that same-sex couples pay. In...
March 25, 2013Roberton C. Williams