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Income Tax Treatment Of Same-Sex Couples: Windsor Vs State Marriage Bans, Samantha Schmid
Income Tax Treatment Of Same-Sex Couples: Windsor Vs State Marriage Bans, Samantha Schmid
Marquette Law Review
In 1996 the United States Congress passed the Defense of Marriage Act, which codified the federal definition of marriage as between one man and one woman. But in 2013 the United States Supreme Court struck down this definition of marriage and, for the first time, the federal government began recognizing same-sex marriages. However, many states, including Wisconsin, continued to have state bans on same-sex marriage, and many of these bans have recently been challenged in state and federal courts. The effect of this has been a patchwork of laws that provide same-sex couples different rights based upon the state in …