Federal Law Special Update: In June of 2015, a U.S. Supreme Court ruling held that states are constitutionally required to license a marriage between two people of the same sex, and to recognize a marriage between two people of the same sex when their marriage was lawfully licensed and performed out-of-state. It is anticipated that federal, state, and local agencies will issue guidance on how to proceed. Previously, a U.S. Supreme Court ruling in June 2013 invalidated part of the Defense of Marriage Act (DOMA), which defined 'marriage' as a legal union between one man and one woman, and 'spouse' as a person of the opposite sex who is a husband or wife, for purposes of all federal laws and agency regulations. DOMA impacted a wide range of federal laws related to employee benefits, including COBRA and FMLA. Federal agencies have issued the following guidance implementing the DOMA decision: FMLA Guidance. Under a proposed rule, the FMLA regulatory definition of 'spouse' is based on the law of the place where the marriage was entered into, sometimes referred to as the 'place of celebration' (the current regulatory definition of 'spouse' only applies to same-sex spouses who reside in a state that recognizes same-sex marriage). Employee Benefit Plans. The terms 'spouse' and 'marriage' in Title I of ERISA and in related agency regulations will generally be read to include same-sex couples legally married in any state that recognizes such marriages, regardless of where they currently live. Among other requirements, Title I includes the health coverage continuation provisions of COBRA. Federal Tax Guidance. Same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for all federal tax purposes (including employee benefits), according to an IRS Revenue Ruling. The following is an overview of state-specific laws and guidance regarding same-sex marriage and, where applicable, civil unions/domestic partnerships (which were not affected by the DOMA or June 2015 rulings).