In an important and far-reaching decision, the Supreme Court struck down Section 3 of the Federal Defense of Marriage Act (DOMA). United States v. Windsor, No. 12-307, 570 U.S. ____ (June 26, 2013). Section III of DOMA defined marriage, for federal purposes, as only between a man and woman. By striking down this provision, and recognizing the respective states’ definitions of marriage, the Supreme Court opened the door to a panoply of federal benefits previously unavailable to same-sex couples who had been legally married.
Section 2 of DOMA, which permits states to refuse to recognize same-sex marriages performed by other states, was not affected by the Court’s ruling. With regard to federal laws, regulations and benefits, however, same-sex couples who married in a state that recognizes same-sex marriages will now enjoy the same rights and privileges previously restricted to heterosexual couples.
Windsor has its genesis in the two things that are most certain: death and taxes. Ms. Windsor and her late spouse, Thea Spyer, registered as domestic partners in New York in 1993 and were legally married in Ontario, Canada in 2007. New York subsequently recognized their Canadian marriage. Ms. Spyer died in 2009 and left her entire estate to Ms. Windsor, who was not able to qualify for the marital exemption from federal estate tax due to DOMA’s language restricting marriage to only heterosexual couples. Ms. Windsor paid the tax and sued for a refund arguing that DOMA violated her Equal Protection rights as guaranteed by the Fifth Amendment.
After extensive analysis regarding the Supreme Court’s jurisdiction to consider the appeal given President Obama’s decision not to defend the law, the Court turned to the Equal Protection arguments raised by Ms. Windsor. The Court had little trouble ruling that DOMA impermissibly intruded into domestic relations, an area historically regulated by the states, and harmed same-sex couples by abolishing rights granted to other married couples. Justice Kennedy, writing for the Court, succinctly stated the majority’s view when he wrote that “DOMA seeks to injure the very class New York seeks to protect. By doing so it violates basic due process and equal protection principles applicable to the Federal Government.”
The Court’s decision requires the federal government to treat married same-sex couples equally to heterosexual couples. The reach of the Court’s decision is broad and affects such areas as Social Security, housing, taxes, veterans’ benefits, and healthcare benefits. There are literally more than 1,000 federal rights that employers and employees will watch unfold as this historic decision plays out. Employers, for certain, will need to mindful of what the implications will be.