According to the United States Government Accountability Office (GAO), there are 1,138 statutory provisions in which marital status is a factor in determining benefits, rights, and privileges. These rights were a key issue in the debate over federal recognition of same-sex marriage. Under the 1996 Defense of Marriage Act (DOMA), the federal government was prohibited from recognizing same-sex couples who were lawfully married under the laws of their state. The conflict between this definition and the Due Process Clause of the Fifth Amendment to the Constitution led the U.S. Supreme Court to rule DOMA unconstitutional on June 26, 2013, in the case of United States v. Windsor.
Prior to the enactment of DOMA, the GAO identified 1,049 federal statutory provisions in which benefits, rights, and privileges are contingent on marital status or in which marital status is a factor. An update was published in 2004 by the GAO covering the period between September 21, 1996 (when DOMA was signed into law), and December 31, 2003. The update identified 120 new statutory provisions involving marital status, and 31 statutory provisions involving marital status repealed or amended in such a way as to eliminate marital status as a factor.
On June 26, 2015, in the case of Obergefell v. Hodges, the Supreme Court ruled that marriage is a fundamental right guaranteed to all citizens, and thus legalized same-sex marriage nationwide.
Rights and benefits
Right to benefits while married:
Employment assistance and transitional services for spouses of members being separated from military service; continued commissary privileges
Per diem payment to spouse for federal civil service employees when relocating
Indian Health Service care for spouses of Native Americans (in some circumstances)
Sponsor husband/wife for immigration benefits
Larger benefits under some programs if married, including:
Veteran's disability
Supplemental Security Income
Disability payments for federal employees
Medicaid
Property tax exemption for homes of totally disabled veterans
Income tax deductions, credits, rates exemption, and estimates
Wages of an employee working for one's spouse are exempt from federal unemployment tax
Joint and family-related rights:
Joint filing of bankruptcy permitted
Joint parenting rights, such as access to children's school records
Family visitation rights for the spouse and non-biological children, such as to visit a spouse in a hospital or prison
Next-of-kin status for emergency medical decisions or filing wrongful death claims
Custodial rights to children, shared property, child support, and alimony after divorce
Domestic violence intervention
Access to "family only" services, such as reduced rate memberships to clubs & organizations or residency in certain neighborhoods
Preferential hiring for spouses of veterans in government jobs
Tax-free transfer of property between spouses (including on death) and exemption from "due-on-sale" clauses.
Special consideration to spouses of citizens and resident aliens
Threats against spouses of various federal employees is a federal crime
Right to continue living on land purchased from spouse by National Park Service when easement granted to spouse
Court notice of probate proceedings
Domestic violence protection orders
Existing homestead lease continuation of rights
Regulation of condominium sales to owner-occupants exemption
Funeral and bereavement leave
Joint adoption and foster care
Joint filing of taxes (see filing status)
Insurance licenses, coverage, eligibility, and benefits organization of mutual benefits society
Legal status with stepchildren
Making spousal medical decisions
Spousal non-resident tuition differential waiver
Permission to make funeral arrangements for a deceased spouse, including burial or cremation
Right of survivorship of custodial trust
Right to change surname upon marriage
Right to enter into prenuptial agreement
Right to inheritance of property
Spousal privilege in court cases (the marital confidences privilege and the spousal testimonial privilege)
For those divorced or widowed, the right to many of ex- or late spouse's benefits, including:
Social Security pension
Veteran's pensions, indemnity compensation for service-connected deaths, medical care, and nursing home care, right to burial in veterans' cemeteries, educational assistance, and housing
survivor benefits for federal employees
Survivor benefits for spouses of longshoremen, harbor workers, railroad workers
Additional benefits to spouses of coal miners who die of black lung disease
$100,000 to spouse of any public safety officer killed in the line of duty
Continuation of employer-sponsored health benefits
Renewal and termination rights to spouse's copyrights on death of spouse
Continued water rights of spouse in some circumstances
Payment of wages and workers compensation benefits after worker death
Making, revoking, and objecting to post-mortem anatomical gifts
Spousal income and assets are counted in determining need in many forms of government assistance, including:
Veteran's medical and home care benefits
Housing assistance
Housing loans for veterans
Child's education loans
Educational loan repayment schedule
Agricultural price supports and loans
Eligibility for federal matching campaign funds
Ineligible for National Affordable Housing program if spouse ever purchased a home:
Subject to conflict-of-interest rules for many government and government-related jobs
Ineligible to receive various survivor benefits upon remarriage
Providing financial support for raising children born of the marriage
There are some laws that either benefit or penalize married couples over single people, depending upon their own circumstances:
Marriage penalty/bonus
Changing beneficiaries in a retirement plan or waiving the joint and survivor annuity form of retirement benefit requires written spousal consent
Wages can be garnished at a maximum of 60% (instead of the normal 25% limit) if the garnishing is for alimony or child support
In addition, community-property states frequently have forms of ownership that allow a full basis step-up on one's own share of community property on the death of a spouse (in addition to the normal step-up on spouse's assets).
Following the 2004 GAO report at least one bill, the Uniting American Families Act, has been proposed to attempt to remedy some of the differences in rights between same-sex partnerships and marriages.