Definition of Terms Relating to Marital Status, 64378-64381 [2015-26890]
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Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Proposed Rules
(iv) Air Cruisers Service Bulletin A320
004–25–84, Revision 3, dated October 28,
2011.
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(m) Other FAA AD Provisions
The following provisions also apply to this
AD:
(1) Alternative Methods of Compliance
(AMOCs): The Manager, International
Branch, ANM–116, Transport Airplane
Directorate, FAA, has the authority to
approve AMOCs for this AD, if requested
using the procedures found in 14 CFR 39.19.
In accordance with 14 CFR 39.19, send your
request to your principal inspector or local
Flight Standards District Office, as
appropriate. If sending information directly
to the International Branch, send it to ATTN:
Sanjay Ralhan, Aerospace Engineer,
International Branch, ANM–116, Transport
Airplane Directorate, FAA, 1601 Lind
Avenue SW., Renton, WA 98057–3356;
telephone 425–227–1405; fax 425–227–1149
Information may be emailed to: 9-ANM-116AMOC-REQUESTS@faa.gov.
(i) Before using any approved AMOC,
notify your appropriate principal inspector,
or lacking a principal inspector, the manager
of the local flight standards district office/
certificate holding district office. The AMOC
approval letter must specifically reference
this AD.
(ii) AMOCs approved previously for AD
2012–18–12, Amendment 39–17189 (77 FR
57003, September 17, 2012), are approved as
AMOCs for the corresponding provisions of
paragraph (g) of this AD.
(2) Contacting the Manufacturer: As of the
effective date of this AD, for any requirement
in this AD to obtain corrective actions from
a manufacturer, the action must be
accomplished using a method approved by
the Manager, International Branch, ANM–
116, Transport Airplane Directorate, FAA; or
the European Aviation Safety Agency
(EASA); or Airbus’s EASA Design
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(n) Related Information
(1) Refer to Mandatory Continuing
Airworthiness Information (MCAI) European
Aviation Safety Agency (EASA)
Airworthiness Directive 2014–0025R1, dated
May 26, 2014, for related information. This
MCAI may be found in the AD docket on the
Internet at https://www.regulations.gov by
searching for and locating Docket No. FAA–
2015–4202.
(2) For Airbus service information
identified in this AD, contact Airbus,
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For Air Cruisers service information
identified in this AD, contact Air Cruisers
Company, Cage Code 70167, 1747 State
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telephone 732–681–3527; fax 732–681–9163;
Internet https://www.zodiacaerospace.com/
en/our-activities/aerosafety/zodiacevacuation-systems. You may view this
service information at the FAA, Transport
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Airplane Directorate, 1601 Lind Avenue SW.,
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Issued in Renton, Washington, on October
11, 2015.
Jeffrey E. Duven,
Manager, Transport Airplane Directorate,
Aircraft Certification Service.
[FR Doc. 2015–26611 Filed 10–22–15; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 20, 25, 26, 31, and 301
[REG–148998–13]
RIN 1545–BM10
Definition of Terms Relating to Marital
Status
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking.
AGENCY:
This document contains
proposed regulations that reflect the
holdings of Obergefell v. Hodges, 576
U.S. __, 135 S. Ct. 2584 (2015), Windsor
v. United States, 570 U.S. __, 133 S. Ct.
2675 (2013), and Revenue Ruling 2013–
17 (2013–38 IRB 201), and that define
terms in the Internal Revenue Code
(Code) describing the marital status of
taxpayers. The proposed regulations
primarily affect married couples,
employers, sponsors and administrators
of employee benefit plans, and
executors. This document invites
comments from the public regarding
these proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by December 7, 2015.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–148998–13), Room
5205, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand-delivered Monday through
Friday between the hours of 8 a.m. and
4 p.m. to CC:PA:LPD:PR (REG–148998–
13), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC; or sent electronically
via the Federal eRulemaking Portal at
www.regulations.gov (IRS REG–148998–
13).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed amendments
to the regulations, Mark Shurtliff at
(202) 317–3400; concerning submissions
of comments and requests for a hearing,
Regina Johnson at (202) 317–6901 (not
toll-free numbers).
SUMMARY:
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SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
This document contains proposed
amendments to the Income Tax
Regulations (26 CFR part 1), the Estate
Tax Regulations (26 CFR part 20), the
Gift Tax Regulations (26 CFR part 25),
the Generation-Skipping Transfer Tax
Regulations (26 CFR part 26), the
Employment Tax and Collection of
Income Tax at Source Regulations (26
CFR part 31), and the Regulations on
Procedure and Administration (26 CFR
part 301).
Amendments to Regulations
Incorporating Holdings of Windsor,
Obergefell, and Revenue Ruling 2013–17
On June 26, 2013, the Supreme Court
in United States v. Windsor, 570 U.S.
__, 133 S. Ct. 2675 (2013), held that
Section 3 of the Defense of Marriage
Act, which generally prohibited the
federal government from recognizing the
marriages of same-sex couples, is
unconstitutional because it violates the
principles of equal protection and due
process. Revenue Ruling 2013–17
provides guidance on the Windsor
decision’s effect on the IRS’s
interpretation of Code sections that refer
to taxpayers’ marital status. Cf. Notice
2014–19 (2014–47 IRB 979), amplified
by Notice 2014–37 (2014–24 IRB 1100)
(regarding the application of the
Windsor decision to qualified retirement
plans); Notice 2014–1 (2014–02 IRB
270) (regarding elections and
reimbursements for same-sex spouses
under cafeteria plans, flexible spending
arrangements, and health savings
accounts following the Windsor
decision); Notice 2013–61 (2013–44 IRB
432) (regarding the application of the
Windsor decision and Rev. Rul. 2013–17
to employment taxes and special
administrative procedures for employers
to make adjustments or claims for
refund or credit); and Revenue
Procedure 2014–18 (2014–7 IRB 513)
(regarding extensions of time for estates
to make a portability election). On June
26, 2015, the Supreme Court in
Obergefell v. Hodges, 576 U.S. __ (2015),
held that state laws are ‘‘invalid to the
extent they exclude same-sex couples
from civil marriage on the same terms
and conditions as opposite-sex couples’’
and ‘‘that there is no lawful basis for a
State to refuse to recognize a lawful
same-sex marriage performed in another
State on the ground of its same-sex
character.’’ Obergefell, 576 U.S. at 23,
28.
In light of the holdings of Windsor
and Obergefell, the Treasury Department
and the IRS have determined that, for
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federal tax purposes, marriages of
couples of the same-sex should be
treated the same as marriages of couples
of the opposite-sex and that, for reasons
set forth in Revenue Ruling 2013–17,
terms indicating sex, such as
‘‘husband,’’ ‘‘wife,’’ and ‘‘husband and
wife,’’ should be interpreted in a neutral
way to include same-sex spouses as well
as opposite-sex spouses. Accordingly,
these proposed regulations amend the
current regulations under section 7701
of the Internal Revenue Code (Code) to
provide that, for federal tax purposes,
the terms ‘‘spouse,’’ ‘‘husband,’’ and
‘‘wife’’ mean an individual lawfully
married to another individual, and the
term ‘‘husband and wife’’ means two
individuals lawfully married to each
other. These definitions apply
regardless of sex.
In addition, these proposed
regulations provide that a marriage of
two individuals will be recognized for
federal tax purposes if that marriage
would be recognized by any state,
possession, or territory of the United
States. Under this rule, whether a
marriage conducted in a foreign
jurisdiction will be recognized for
federal tax purposes depends on
whether that marriage would be
recognized in at least one state,
possession, or territory of the United
States. This comports with the general
principles of comity where countries
recognize actions taken in foreign
jurisdictions, but only to the extent
those actions do not violate their own
laws. See Hilton v. Guyot, 159 U.S. 113,
167 (1895) (‘‘A judgment affecting the
status of persons, such as a decree
confirming or dissolving a marriage, is
recognized as valid in every country,
unless contrary to the policy of its own
law.’’).
Although these proposed regulations
define terms relating to marital status
for federal tax purposes, the IRS may
provide additional guidance as needed.
For example, the IRS has already issued
more particular guidance for employers
regarding the application of Revenue
Ruling 2013–17 to qualified retirement
plans, and that guidance remains in
effect. See Notice 2014–19 (2014–47 IRB
979).
Registered Domestic Partnerships, Civil
Unions, or Other Similar Relationships
Not Denominated as Marriage
For federal tax purposes, the term
‘‘marriage’’ does not include registered
domestic partnerships, civil unions, or
other similar relationships recognized
under state law that are not
denominated as a marriage under that
state’s law, and the terms ‘‘spouse,’’
‘‘husband and wife,’’ ‘‘husband,’’ and
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‘‘wife’’ do not include individuals who
have entered into such a relationship.
Except when prohibited by statute,
the IRS has traditionally looked to the
states to define marital status. See
Loughran v. Loughran, 292 U.S. 216,
223 (1934) (‘‘Marriages not polygamous
or incestuous, or otherwise declared
void by statute, will, if valid by the law
of the state where entered into, be
recognized as valid in every other
jurisdiction.’’); see also Revenue Ruling
58–66 (1958–1 CB 60) (if a state
recognizes a common-law marriage as a
valid marriage, the IRS will also
recognize the couple as married for
purposes of federal income tax filing
status and personal exemptions). States
have carefully considered the types of
relationships that they choose to
recognize as a marriage and the types
that they choose to recognize as
something other than a marriage.
Although some states extend all of the
rights and responsibilities of marriage
under state law to couples in registered
domestic partnerships, civil unions, or
other similar relationships, those states
have intentionally chosen not to
denominate those relationships as
marriages. Similar rules exist in some
foreign jurisdictions.
Some couples have chosen to enter
into a civil union or registered domestic
partnership even when they could have
married, and some couples who are in
a civil union or registered domestic
partnership have chosen not to convert
those relationships into a marriage even
when they have had the opportunity to
do so. In many cases, this choice was
deliberate, and couples who enter into
civil unions or registered domestic
partnerships may have done so with the
expectation that their relationship will
not be treated as a marriage for purposes
of federal law. For some of these
couples, there are benefits to being in a
relationship that provides some, but not
all, of the protections and
responsibilities of marriage. For
example, some individuals who were
previously married and receive Social
Security benefits as a result of their
previous marriage may choose to enter
into a civil union or registered domestic
partnership (instead of a marriage) so
that they do not lose their Social
Security benefits. More generally, the
rates at which some couples’ income is
taxed may increase if they are
considered married and thus required to
file a married-filing-separately or
married-filing-jointly federal income tax
return. Treating couples in civil unions
and registered domestic partnerships
the same as married couples who are in
a relationship denominated as marriage
under state law could undermine the
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64379
expectations certain couples have
regarding the scope of their relationship.
Further, no provision of the Code
indicates that Congress intended to
recognize as marriages civil unions,
registered domestic partnerships, or
similar relationships. Accordingly, the
IRS will not treat civil unions, registered
domestic partnerships, or other similar
relationships as marriages for federal tax
purposes.
Effect on Other Documents
These proposed regulations would, as
of the date they are published as final
regulations in the Federal Register,
obsolete Revenue Ruling 2013–17.
Taxpayers may continue to rely on
guidance related to the application of
Revenue Ruling 2013–17 to employee
benefit plans and the benefits provided
under such plans, including Notice
2013–61, Notice 2014–37, Notice 2014–
19, and Notice 2014–1.
Proposed Effective/Applicability Date
The regulations, as proposed, would
be applicable as of the date of
publication of a Treasury decision
adopting these rules as final regulations
in the Federal Register.
Statement of Availability for IRS
Documents
For copies of recently issued Revenue
Procedures, Revenue Rulings, Notices,
and other guidance published in the
Internal Revenue Bulletin, please visit
the IRS Web site at https://www.irs.gov.
Special Analyses
Certain IRS regulations, including this
one, are exempt from the requirements
of Executive Order 12866, as
supplemented and reaffirmed by
Executive Order 13563. Therefore, a
regulatory impact assessment is not
required. It has also been determined
that section 553(b) of the Administrative
Procedure Act (5 U.S.C. chapter 5) does
not apply to these regulations. In
addition, because the regulations do not
impose a collection of information on
small entities, the Regulatory Flexibility
Act (5 U.S.C. chapter 6) does not apply.
Accordingly, a regulatory flexibility
analysis is not required under the
Regulatory Flexibility Act (5 U.S.C.
chapter 6). Pursuant to section 7805(f) of
the Code, this notice of proposed
rulemaking will be submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small businesses.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations,
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Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Proposed Rules
consideration will be given to any
comments that are submitted timely to
the IRS as prescribed in this preamble
under the ADDRESSES heading. Treasury
and the IRS request comments on all
aspects of the proposed rules. All
comments will be available at
www.regulations.gov or upon request. A
public hearing will be scheduled if
requested in writing by any person who
timely submits written comments. If a
public hearing is scheduled, notice of
the date, time, and place for the public
hearing will be published in the Federal
Register.
Drafting Information
The principal author of these
proposed regulations is Mark Shurtliff
of the Office of the Associate Chief
Counsel, Procedure and Administration.
§ 1.7701–1 Definitions; spouse, husband
and wife, husband, wife, marriage.
§ 26.7701–2 Definitions; spouse, husband
and wife, husband, wife, marriage.
(a) In general. For the definition of the
terms spouse, husband and wife,
husband, wife, and marriage, see
§ 301.7701–18 of this chapter.
(b) Effective/applicability date. The
rules of this section apply to taxable
years ending on or after the date of
publication of the Treasury decision
adopting these rules as final regulation
in the Federal Register.
(a) In general. For the definition of the
terms spouse, husband and wife,
husband, wife, and marriage, see
§ 301.7701–18 of this chapter.
(b) Effective/applicability date. The
rules of this section apply to taxable
years ending on or after the date of
publication of the Treasury decision
adopting these rules as final regulation
in the Federal Register.
PART 20—ESTATE TAX; ESTATES OF
DECEDENTS DYING AFTER AUGUST
16, 1954
PART 31—EMPLOYMENT TAXES AND
COLLECTION OF INCOME TAX AT THE
SOURCE
Par. 3. The authority citation for part
20 continues to read in part as follows:
■
■
Par. 9. The authority citation for part
31 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Authority: 26 U.S.C. 7805 * * *
Par. 10. Section 31.7701–2 is added to
read as follows:
■
List of Subjects
Par. 4. Section 20.7701–2 is added to
read as follows:
■
26 CFR Part 1
§ 20.7701–2 Definitions; spouse, husband
and wife, husband, wife, marriage.
§ 31.7701–2 Definitions; spouse, husband
and wife, husband, wife, marriage.
Income taxes, Reporting and
recordkeeping requirements.
(a) In general. For the definition of the
terms spouse, husband and wife,
husband, wife, and marriage, see
§ 301.7701–18 of this chapter.
(b) Effective/applicability date. The
rules of this section apply to taxable
years ending on or after the date of
publication of the Treasury decision
adopting these rules as final regulation
in the Federal Register.
26 CFR Part 20
Estate taxes, Reporting and
recordkeeping requirements.
26 CFR Part 25
Gift taxes, Reporting and
recordkeeping requirements.
26 CFR Part 26
Estate, Reporting and recordkeeping
requirements.
26 CFR Part 31
Par. 5. The authority citation for part
25 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
Employment taxes, Income taxes,
Penalties, Pensions, Reporting and
recordkeeping requirements, Social
Security, Unemployment compensation.
26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR parts 1, 20, 25,
26, 31, and 301 are proposed to be
amended as follows:
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PART 25—GIFT TAX; GIFTS MADE
AFTER DECEMBER 31, 1954
Par. 6. Section 25.7701–2 is added to
read as follows:
■
§ 25.7701–2 Definitions; spouse, husband
and wife, husband, wife, marriage.
(a) In general. For the definition of the
terms spouse, husband and wife,
husband, wife, and marriage, see
§ 301.7701–18 of this chapter.
(b) Effective/applicability date. The
rules of this section apply to taxable
years ending on or after the date of
publication of the Treasury decision
adopting these rules as final regulation
in the Federal Register.
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
PART 26—GENERATION-SKIPPING
TRANSFER TAX REGULATIONS
UNDER THE TAX REFORM ACT OF
1986
■
■
Par. 7. The authority citation for part
26 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par 2. Section 1.7701–1 is added to
read as follows:
■
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Authority: 26 U.S.C. 7805 * * *
Par. 8. Section 26.7701–2 is added to
read as follows:
■
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(a) In general. For the definition of the
terms spouse, husband and wife,
husband, wife, and marriage, see
§ 301.7701–18 of this chapter.
(b) Effective/applicability date. The
rules of this section apply to taxable
years ending on or after the date of
publication of the Treasury decision
adopting these rules as final regulation
in the Federal Register.
PART 301—PROCEDURE AND
ADMINISTRATION
Par. 11. The authority citation for part
301 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 12. Section 301.7701–18 is added
to read as follows:
■
§ 301.7701–18 Definitions; spouse,
husband and wife, husband, wife, marriage.
(a) In general. For federal tax
purposes, the terms spouse, husband,
and wife mean an individual lawfully
married to another individual. The term
husband and wife means two
individuals lawfully married to each
other.
(b) Persons who are married for
federal tax purposes. A marriage of two
individuals is recognized for federal tax
purposes if the marriage would be
recognized by any state, possession, or
territory of the United States.
(c) Persons who are not married for
federal tax purposes. The terms spouse,
husband, and wife do not include
individuals who have entered into a
registered domestic partnership, civil
union, or other similar relationship not
denominated as a marriage under the
law of a state, possession, or territory of
the United States. The term husband
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and wife does not include couples who
have entered into such a relationship,
and the term marriage does not include
such relationships.
(d) Effective/applicability date. The
rules of this section apply to taxable
years ending on or after the date of
publication of the Treasury decision
adopting these rules as final regulation
in the Federal Register.
John M. Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2015–26890 Filed 10–21–15; 4:15 pm]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R10–OAR–2014–0562: FRL–9935–47–
Region 10]
Approval and Promulgation of
Implementation Plans; Oregon: Lane
Regional Air Protection Agency Open
Burning Rules and Oregon Department
of Environmental Quality Enforcement
Procedures
Environmental Protection
Agency.
ACTION: Proposed rule.
AGENCY:
mstockstill on DSK4VPTVN1PROD with PROPOSALS
FOR FURTHER INFORMATION CONTACT:
The Environmental Protection
Agency (EPA) is proposing to approve
into Oregon’s State Implementation Plan
(SIP) a submittal from the Oregon
Department of Environmental Quality
(ODEQ) dated July 7, 2014, containing
revisions to the Lane Regional Air
Protection Agency’s (LRAPA) open
burning rules adopted on March 14,
2008. The revised LRAPA open burning
rules make clarifications and provide for
additional controls of open burning
activities in Lane County, would reduce
particulate emissions in Lane County,
and would strengthen Oregon’s SIP. The
EPA is also proposing to approve a
submittal from the ODEQ dated June 30,
2014, to update Oregon Administrative
Rules (OAR) that relate to procedures in
contested cases (appeals), enforcement
procedures, and civil penalties. The
EPA is proposing to approve most of the
submitted provisions because the
revisions clarify and strengthen the SIP
and are consistent with the Clean Air
Act (CAA). The EPA is not proposing to
approve certain provisions of the
submitted rules that do not relate to the
requirements for SIPs under section 110
of the CAA. Finally, the EPA is
proposing to correct the SIP pursuant to
the authority of section 110(k)(6) of the
CAA to remove certain provisions
SUMMARY:
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previously approved by the EPA that do
not relate to the requirements for SIPs
under section 110 of the CAA.
DATES: Comments must be received on
or before November 23, 2015.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R10–
OAR–2014–0562, by any of the
following methods:
• Federal eRulemaking Portal https://
www.regulations.gov: Follow the on-line
instructions for submitting comments.
• Email: R10-Public_Comments@
epa.gov
• Mail: Mr. Keith Rose, U.S. EPA
Region 10, Office of Air, Waste and
Toxics, AWT–150, 1200 Sixth Avenue,
Suite 900, Seattle, WA 98101
• Hand Delivery/Courier: U.S. EPA
Region 10, 1200 Sixth Avenue, Suite
900, Seattle, WA 98101. Attention:
Keith Rose, Office of Air, Waste and
Toxics, AWT–150. Such deliveries are
only accepted during normal hours of
operation, and special arrangements
should be made for deliveries of boxed
information.
Please see the direct final rule which
is located in the Rules section of this
Federal Register for detailed
instructions on how to submit
comments.
Keith Rose at telephone number: (206)
553–1949, email address: rose.keith@
epa.gov, or the above EPA, Region 10
address.
For
further information, please see the
direct final action, of the same title,
which is located in the Rules section of
this Federal Register. The EPA is
simultaneously approving the State’s
SIP revision as a direct final rule
without prior proposal because the EPA
views this as a noncontroversial SIP
revision and anticipates no adverse
comments. A detailed rationale for the
approval is set forth in the preamble to
the direct final rule. If the EPA receives
no adverse comments, the EPA will not
take further action on this proposed
rule.
If the EPA receives adverse
comments, the EPA will withdraw the
direct final rule and it will not take
effect. The EPA will address all public
comments in a subsequent final rule
based on this proposed rule. The EPA
will not institute a second comment
period on this action. Any parties
interested in commenting on this action
should do so at this time. Please note
that if we receive adverse comment on
an amendment, paragraph, or section of
this rule and if that provision may be
severed from the remainder of the rule,
SUPPLEMENTARY INFORMATION:
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the EPA may adopt as final those
provisions of the rule that are not the
subject of an adverse comment.
Dated: September 25, 2015.
Michelle L. Pirzadeh,
Acting Regional Administrator, Region 10.
[FR Doc. 2015–26145 Filed 10–22–15; 8:45 am]
BILLING CODE 6560–50–P
FEDERAL COMMUNICATIONS
COMMISSION
47 CFR Parts 15 and 73
[GN Docket No. 12–268; Report No. 3028]
Petitions for Reconsideration of Action
in Rulemaking Proceeding
Federal Communications
Commission.
ACTION: Petition for reconsideration.
AGENCY:
Petitions for Reconsideration
(Petitions) have been filed in the
Commission’s Rulemaking Proceeding
by Ari Q. Fitzgerald, on behalf of GE
Healthcare; Ronald J. Bruno on behalf of
The VideoHouse, Inc.; Benjamin Perez
on behalf of Abacus Television;
Lawrence Rogow on behalf of WMTM,
LLC; and Larry E. Morton on behalf of
KMYA, LLC.
DATES: Oppositions to the Petitions
must be filed on or before November 9,
2015. Replies to an opposition must be
filed on or before November 17, 2015.
ADDRESSES: Federal Communications
Commission, 445 12th Street SW.,
Washington, DC 20554.
FOR FURTHER INFORMATION CONTACT:
Joyce Bernstein, Media Bureau, (202)
418–1647, email: joyce.bernstein@
fcc.gov.
SUPPLEMENTARY INFORMATION: This is a
summary of Commission’s document,
Report No. 3028, released September 21,
2015. The full text of the Petitions is
available for viewing and copying in
Room CY–B402, 445 12th Street SW.,
Washington, DC 20554 or may be
accessed online via the Commission’s
Electronic Comment Filing System at
https://apps.fcc.gov/ecfs/. The
Commission will not send a copy of this
Notice pursuant to the Congressional
Review Act, 5 U.S.C. 801(a)(1)(A),
because this notice does not have an
impact on any rules of particular
applicability.
Subject: Expanding the Economic and
Innovation Opportunities of Spectrum
Through Incentive Auctions, Second
Order on Reconsideration, published at
80 FR 46824, August 6, 2015, in GN
Docket No. 12–268, and published
pursuant to 47 CFR 1.429(e). See also 47
CFR 1.4(b)(1).
SUMMARY:
E:\FR\FM\23OCP1.SGM
23OCP1
]]>Agencies
[Federal Register Volume 80, Number 205 (Friday, October 23, 2015)]
[Proposed Rules]
[Pages 64378-64381]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-26890]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 20, 25, 26, 31, and 301
[REG-148998-13]
RIN 1545-BM10
Definition of Terms Relating to Marital Status
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking.
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SUMMARY: This document contains proposed regulations that reflect the
holdings of Obergefell v. Hodges, 576 U.S. __, 135 S. Ct. 2584 (2015),
Windsor v. United States, 570 U.S. __, 133 S. Ct. 2675 (2013), and
Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the
Internal Revenue Code (Code) describing the marital status of
taxpayers. The proposed regulations primarily affect married couples,
employers, sponsors and administrators of employee benefit plans, and
executors. This document invites comments from the public regarding
these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by December 7, 2015.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-148998-13), Room
5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered Monday through
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
148998-13), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC; or sent electronically via the Federal
eRulemaking Portal at www.regulations.gov (IRS REG-148998-13).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed amendments to
the regulations, Mark Shurtliff at (202) 317-3400; concerning
submissions of comments and requests for a hearing, Regina Johnson at
(202) 317-6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
This document contains proposed amendments to the Income Tax
Regulations (26 CFR part 1), the Estate Tax Regulations (26 CFR part
20), the Gift Tax Regulations (26 CFR part 25), the Generation-Skipping
Transfer Tax Regulations (26 CFR part 26), the Employment Tax and
Collection of Income Tax at Source Regulations (26 CFR part 31), and
the Regulations on Procedure and Administration (26 CFR part 301).
Amendments to Regulations Incorporating Holdings of Windsor,
Obergefell, and Revenue Ruling 2013-17
On June 26, 2013, the Supreme Court in United States v. Windsor,
570 U.S. __, 133 S. Ct. 2675 (2013), held that Section 3 of the Defense
of Marriage Act, which generally prohibited the federal government from
recognizing the marriages of same-sex couples, is unconstitutional
because it violates the principles of equal protection and due process.
Revenue Ruling 2013-17 provides guidance on the Windsor decision's
effect on the IRS's interpretation of Code sections that refer to
taxpayers' marital status. Cf. Notice 2014-19 (2014-47 IRB 979),
amplified by Notice 2014-37 (2014-24 IRB 1100) (regarding the
application of the Windsor decision to qualified retirement plans);
Notice 2014-1 (2014-02 IRB 270) (regarding elections and reimbursements
for same-sex spouses under cafeteria plans, flexible spending
arrangements, and health savings accounts following the Windsor
decision); Notice 2013-61 (2013-44 IRB 432) (regarding the application
of the Windsor decision and Rev. Rul. 2013-17 to employment taxes and
special administrative procedures for employers to make adjustments or
claims for refund or credit); and Revenue Procedure 2014-18 (2014-7 IRB
513) (regarding extensions of time for estates to make a portability
election). On June 26, 2015, the Supreme Court in Obergefell v. Hodges,
576 U.S. __ (2015), held that state laws are ``invalid to the extent
they exclude same-sex couples from civil marriage on the same terms and
conditions as opposite-sex couples'' and ``that there is no lawful
basis for a State to refuse to recognize a lawful same-sex marriage
performed in another State on the ground of its same-sex character.''
Obergefell, 576 U.S. at 23, 28.
In light of the holdings of Windsor and Obergefell, the Treasury
Department and the IRS have determined that, for
[[Page 64379]]
federal tax purposes, marriages of couples of the same-sex should be
treated the same as marriages of couples of the opposite-sex and that,
for reasons set forth in Revenue Ruling 2013-17, terms indicating sex,
such as ``husband,'' ``wife,'' and ``husband and wife,'' should be
interpreted in a neutral way to include same-sex spouses as well as
opposite-sex spouses. Accordingly, these proposed regulations amend the
current regulations under section 7701 of the Internal Revenue Code
(Code) to provide that, for federal tax purposes, the terms ``spouse,''
``husband,'' and ``wife'' mean an individual lawfully married to
another individual, and the term ``husband and wife'' means two
individuals lawfully married to each other. These definitions apply
regardless of sex.
In addition, these proposed regulations provide that a marriage of
two individuals will be recognized for federal tax purposes if that
marriage would be recognized by any state, possession, or territory of
the United States. Under this rule, whether a marriage conducted in a
foreign jurisdiction will be recognized for federal tax purposes
depends on whether that marriage would be recognized in at least one
state, possession, or territory of the United States. This comports
with the general principles of comity where countries recognize actions
taken in foreign jurisdictions, but only to the extent those actions do
not violate their own laws. See Hilton v. Guyot, 159 U.S. 113, 167
(1895) (``A judgment affecting the status of persons, such as a decree
confirming or dissolving a marriage, is recognized as valid in every
country, unless contrary to the policy of its own law.'').
Although these proposed regulations define terms relating to
marital status for federal tax purposes, the IRS may provide additional
guidance as needed. For example, the IRS has already issued more
particular guidance for employers regarding the application of Revenue
Ruling 2013-17 to qualified retirement plans, and that guidance remains
in effect. See Notice 2014-19 (2014-47 IRB 979).
Registered Domestic Partnerships, Civil Unions, or Other Similar
Relationships Not Denominated as Marriage
For federal tax purposes, the term ``marriage'' does not include
registered domestic partnerships, civil unions, or other similar
relationships recognized under state law that are not denominated as a
marriage under that state's law, and the terms ``spouse,'' ``husband
and wife,'' ``husband,'' and ``wife'' do not include individuals who
have entered into such a relationship.
Except when prohibited by statute, the IRS has traditionally looked
to the states to define marital status. See Loughran v. Loughran, 292
U.S. 216, 223 (1934) (``Marriages not polygamous or incestuous, or
otherwise declared void by statute, will, if valid by the law of the
state where entered into, be recognized as valid in every other
jurisdiction.''); see also Revenue Ruling 58-66 (1958-1 CB 60) (if a
state recognizes a common-law marriage as a valid marriage, the IRS
will also recognize the couple as married for purposes of federal
income tax filing status and personal exemptions). States have
carefully considered the types of relationships that they choose to
recognize as a marriage and the types that they choose to recognize as
something other than a marriage. Although some states extend all of the
rights and responsibilities of marriage under state law to couples in
registered domestic partnerships, civil unions, or other similar
relationships, those states have intentionally chosen not to denominate
those relationships as marriages. Similar rules exist in some foreign
jurisdictions.
Some couples have chosen to enter into a civil union or registered
domestic partnership even when they could have married, and some
couples who are in a civil union or registered domestic partnership
have chosen not to convert those relationships into a marriage even
when they have had the opportunity to do so. In many cases, this choice
was deliberate, and couples who enter into civil unions or registered
domestic partnerships may have done so with the expectation that their
relationship will not be treated as a marriage for purposes of federal
law. For some of these couples, there are benefits to being in a
relationship that provides some, but not all, of the protections and
responsibilities of marriage. For example, some individuals who were
previously married and receive Social Security benefits as a result of
their previous marriage may choose to enter into a civil union or
registered domestic partnership (instead of a marriage) so that they do
not lose their Social Security benefits. More generally, the rates at
which some couples' income is taxed may increase if they are considered
married and thus required to file a married-filing-separately or
married-filing-jointly federal income tax return. Treating couples in
civil unions and registered domestic partnerships the same as married
couples who are in a relationship denominated as marriage under state
law could undermine the expectations certain couples have regarding the
scope of their relationship. Further, no provision of the Code
indicates that Congress intended to recognize as marriages civil
unions, registered domestic partnerships, or similar relationships.
Accordingly, the IRS will not treat civil unions, registered domestic
partnerships, or other similar relationships as marriages for federal
tax purposes.
Effect on Other Documents
These proposed regulations would, as of the date they are published
as final regulations in the Federal Register, obsolete Revenue Ruling
2013-17. Taxpayers may continue to rely on guidance related to the
application of Revenue Ruling 2013-17 to employee benefit plans and the
benefits provided under such plans, including Notice 2013-61, Notice
2014-37, Notice 2014-19, and Notice 2014-1.
Proposed Effective/Applicability Date
The regulations, as proposed, would be applicable as of the date of
publication of a Treasury decision adopting these rules as final
regulations in the Federal Register.
Statement of Availability for IRS Documents
For copies of recently issued Revenue Procedures, Revenue Rulings,
Notices, and other guidance published in the Internal Revenue Bulletin,
please visit the IRS Web site at https://www.irs.gov.
Special Analyses
Certain IRS regulations, including this one, are exempt from the
requirements of Executive Order 12866, as supplemented and reaffirmed
by Executive Order 13563. Therefore, a regulatory impact assessment is
not required. It has also been determined that section 553(b) of the
Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to
these regulations. In addition, because the regulations do not impose a
collection of information on small entities, the Regulatory Flexibility
Act (5 U.S.C. chapter 6) does not apply. Accordingly, a regulatory
flexibility analysis is not required under the Regulatory Flexibility
Act (5 U.S.C. chapter 6). Pursuant to section 7805(f) of the Code, this
notice of proposed rulemaking will be submitted to the Chief Counsel
for Advocacy of the Small Business Administration for comment on its
impact on small businesses.
Comments and Requests for Public Hearing
Before these proposed regulations are adopted as final regulations,
[[Page 64380]]
consideration will be given to any comments that are submitted timely
to the IRS as prescribed in this preamble under the Addresses heading.
Treasury and the IRS request comments on all aspects of the proposed
rules. All comments will be available at www.regulations.gov or upon
request. A public hearing will be scheduled if requested in writing by
any person who timely submits written comments. If a public hearing is
scheduled, notice of the date, time, and place for the public hearing
will be published in the Federal Register.
Drafting Information
The principal author of these proposed regulations is Mark
Shurtliff of the Office of the Associate Chief Counsel, Procedure and
Administration.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
26 CFR Part 20
Estate taxes, Reporting and recordkeeping requirements.
26 CFR Part 25
Gift taxes, Reporting and recordkeeping requirements.
26 CFR Part 26
Estate, Reporting and recordkeeping requirements.
26 CFR Part 31
Employment taxes, Income taxes, Penalties, Pensions, Reporting and
recordkeeping requirements, Social Security, Unemployment compensation.
26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR parts 1, 20, 25, 26, 31, and 301 are proposed
to be amended as follows:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par 2. Section 1.7701-1 is added to read as follows:
Sec. 1.7701-1 Definitions; spouse, husband and wife, husband, wife,
marriage.
(a) In general. For the definition of the terms spouse, husband and
wife, husband, wife, and marriage, see Sec. 301.7701-18 of this
chapter.
(b) Effective/applicability date. The rules of this section apply
to taxable years ending on or after the date of publication of the
Treasury decision adopting these rules as final regulation in the
Federal Register.
PART 20--ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,
1954
0
Par. 3. The authority citation for part 20 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 4. Section 20.7701-2 is added to read as follows:
Sec. 20.7701-2 Definitions; spouse, husband and wife, husband, wife,
marriage.
(a) In general. For the definition of the terms spouse, husband and
wife, husband, wife, and marriage, see Sec. 301.7701-18 of this
chapter.
(b) Effective/applicability date. The rules of this section apply
to taxable years ending on or after the date of publication of the
Treasury decision adopting these rules as final regulation in the
Federal Register.
PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
0
Par. 5. The authority citation for part 25 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 6. Section 25.7701-2 is added to read as follows:
Sec. 25.7701-2 Definitions; spouse, husband and wife, husband, wife,
marriage.
(a) In general. For the definition of the terms spouse, husband and
wife, husband, wife, and marriage, see Sec. 301.7701-18 of this
chapter.
(b) Effective/applicability date. The rules of this section apply
to taxable years ending on or after the date of publication of the
Treasury decision adopting these rules as final regulation in the
Federal Register.
PART 26--GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX
REFORM ACT OF 1986
0
Par. 7. The authority citation for part 26 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 8. Section 26.7701-2 is added to read as follows:
Sec. 26.7701-2 Definitions; spouse, husband and wife, husband, wife,
marriage.
(a) In general. For the definition of the terms spouse, husband and
wife, husband, wife, and marriage, see Sec. 301.7701-18 of this
chapter.
(b) Effective/applicability date. The rules of this section apply
to taxable years ending on or after the date of publication of the
Treasury decision adopting these rules as final regulation in the
Federal Register.
PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE
SOURCE
0
Par. 9. The authority citation for part 31 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 10. Section 31.7701-2 is added to read as follows:
Sec. 31.7701-2 Definitions; spouse, husband and wife, husband, wife,
marriage.
(a) In general. For the definition of the terms spouse, husband and
wife, husband, wife, and marriage, see Sec. 301.7701-18 of this
chapter.
(b) Effective/applicability date. The rules of this section apply
to taxable years ending on or after the date of publication of the
Treasury decision adopting these rules as final regulation in the
Federal Register.
PART 301--PROCEDURE AND ADMINISTRATION
0
Par. 11. The authority citation for part 301 continues to read in part
as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 12. Section 301.7701-18 is added to read as follows:
Sec. 301.7701-18 Definitions; spouse, husband and wife, husband,
wife, marriage.
(a) In general. For federal tax purposes, the terms spouse,
husband, and wife mean an individual lawfully married to another
individual. The term husband and wife means two individuals lawfully
married to each other.
(b) Persons who are married for federal tax purposes. A marriage of
two individuals is recognized for federal tax purposes if the marriage
would be recognized by any state, possession, or territory of the
United States.
(c) Persons who are not married for federal tax purposes. The terms
spouse, husband, and wife do not include individuals who have entered
into a registered domestic partnership, civil union, or other similar
relationship not denominated as a marriage under the law of a state,
possession, or territory of the United States. The term husband
[[Page 64381]]
and wife does not include couples who have entered into such a
relationship, and the term marriage does not include such
relationships.
(d) Effective/applicability date. The rules of this section apply
to taxable years ending on or after the date of publication of the
Treasury decision adopting these rules as final regulation in the
Federal Register.
John M. Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2015-26890 Filed 10-21-15; 4:15 pm]
BILLING CODE 4830-01-P
