The IRS has announced plans to recognize same-sex marriages regardless of where they were performed and will interpret the terms “husband” and “wife” to apply to both same-sex and opposite sex couples.
Treasury Department Secretary Jacob Lew said the regulations would ensure “that all are treated equally under the law. These regulations,” he continued, “provide additional clarity on how the federal government will treat same-sex couples for tax purposes in light of the Supreme Court’s historic decision on same-sex marriage.”
According to the AP, the new regulations will apply to all federal tax provisions in which marriage is a factor, including filing status, exemptions, the standard deduction and employee benefits.
Democratic Senator Ron Wyden said, “with new rules enshrining marriage equality in our tax laws, we’re taking another important step in a very long march.”
In 2013, New York resident Edith Windsor (above, with Thea Spyer) challenged a $363,000 federal estate tax bill after her partner of 44 years died in 2009.
Watch a TIME video in which Windsor discusses her life with late spouse Spyer, below.
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