Iowa, Maine and Vermont Allow Same-sex Marriage

As of the date of this publication, the number of states recognizing same-sex marriage has increased to five: Iowa, Maine and Vermont join the ranks of Massachusetts and Connecticut in recognizing same-sex marriage (also see Benefits issues and Same-sex Marriages).

  • Same-sex marriage in Iowa became effective on April 27, 2009, as a result of an Iowa Supreme Court case.
  • In Vermont, same-sex marriage is sanctioned by way of legislation (S.115; also see Frequently Asked Questions about S.115). The law becomes effective September 1, 2009.
  • On May 6, 2009, Maine’s Governor John Baldacci signed a law (LD 1020) authorizing same-sex marriage. The law becomes effective in mid-September, 2009.

Other states are considering similar measures.


The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.

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