Today Attorney General Eric Holder released a memo that details expanded recognition for married gay and lesbian couples, regardless of where they live.

As long a couple is legally married in a country, state or city with marriage equality, the Justice Department will treat them as legally married. A few applications of this new rule include:

• The right to decline to give testimony that might incriminate their spouse in a federal case.
• The ability to file for bankruptcy jointly.
• Additional privileges for inmates in federal prison, including visitation by a spouse, inmate furloughs to be present during a crisis involving a spouse, escorted trips to attend a spouse’s funeral, correspondence with a spouse, and compassionate release or reduction in sentence based on the incapacitation of an inmate’s spouse.

The memo follows an announcement of these changes at the Human Rights Campaign’s New York Gala, where he gave a stirring speech (full text here and watch the video below):

Just like during the civil rights movement of the 1960s, the stakes involved in this generation’s struggle for LGBT equality could not be higher. Then, as now, nothing less than our country’s commitment to the notion of equal protection under the law was on the line. And so the Justice Department’s role in confronting discrimination must be as aggressive today as it was in Robert Kennedy’s time. As Attorney General, I will not let this Department be simply a bystander during this important moment in history.

Following last year’s Supreme Court ruling on the Defense of Marriage Act, federal agencies have issued broad and sweeping rights for married same-sex couples. Legally married gay and lesbian couples, regardless of the state they live, are now able to file taxes jointly, sponsor a partner for citizenship, and more.

Watch the Attorney General’s speech and read his memo below:

Justice Department memo by Chris Geidner

This policy is in incredibly important for a number of reasons. First, it makes it crystal clear that federal tax laws and policies apply to all married couples, regardless of where they live. Second, it will greatly reduce confusion for same-sex couples and their employers, especially for those people who work in one state and live in another. Third, it erases much of the “gay tax,” whereby married gay and lesbian couples in states with marriage equality were treated as legal strangers for their federal taxes. In many cases, this was could amount to thousands of dollars in additional taxes with fewer rights.

While there is still a long way to go to ensure couples and families in 37 states have the state recognition they are entitled to, the new tax policies of the federal government will ease a great burden for many gay and lesbian couples and their families, especially around tax season.

Here are six things you need to know about the new ruling, according to the Treasury Department. You may want to consult your attorney before taking any action:

1. Under the ruling, legally married gay and lesbian couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA, and claiming the earned income tax credit or child tax credit.
2. Any gay or lesbian couple married in a state that recognizes marriage equality, the District of Columbia, a U.S. territory, or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions, or similar formal relationships recognized under state law.
3. Legally-married gay and lesbian couples generally must file their 2013 federal income tax return using either the “married filing jointly” or “married filing separately” filing status.
4. Married individuals may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations. The ruling does not apply to state taxes.
5. Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011, and 2012. Some taxpayers may have special circumstances (such as signing an agreement with the IRS to keep the statute of limitations open) that permit them to file refund claims for tax years 2009 and earlier.
6. Additionally, gay and lesbian employees who purchased health insurance coverage for their spouse from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income.

Resources

• Factsheet: What It Means for You >
• AFER’s Wedding Registry >
• FAQ: Getting Married in California >

“That nine states and the District of Columbia have legalized same-sex marriage is encouraging progress for those of us who believe that everyone deserves to have basic civil rights. But, even if every state in the country could pass a similar legislation, it would not be enough. What we need is for our federal government to step up and make this basic right a law of the land.

“Beyond the social discrimination, the refusal of our federal government to legally recognize same-sex marriages imposes steep financial penalties on same-sex couples. That two of the most costly penalties are triggered upon the death of one partner just adds to the ache of the senseless discrimination.”

Using her relationship of 12 years with Kathy Travis as an example, Suze outlines several areas where the discrimination is most apparent: inheritance, social security and health insurance.

But beyond the numbers and financial impact, Suze argues, is the issue of fairness at the time we are most vulnerable:

“But when Thea died in 2009, Edie was hit with a $363,000 federal estate tax bill because as a same-sex couple they were not eligible for the unlimited marital deduction. Are we really a nation that says it is fair and just to demand Edie pay a $363,000 penalty because she is gay?”

Attorney Paul Smith, who successfully argued Lawrence v. Texas before the Supreme Court, summed up several studies in a recent Huffington Post blog post:

Studies that have directly compared gay and lesbian parents with heterosexual parents have consistently shown that the former are as fit and capable as the latter, and that their children are as psychologically healthy and well-adjusted. A 2001 comprehensive survey of peer-reviewed scientific studies concluded that the evidence from empirical research “shows that parental sexual orientation per se has no measurable effect on the quality of parent-child relationships or on children’s mental health or social adjustment.” A more recent review by the same authors noted “the ubiquitous findings of no differences” in comparisons of the families of heterosexual couples with those of lesbian or gay couples. These conclusions are bolstered by three recent studies using national representative samples: one using data from the National Longitudinal Study of Adolescent Health, another using data from the from the Early Childhood Longitudinal Study (Kindergarten Cohort), or the ECLS-K, and the third using U.S. Census data.

These studies are not alone. Major medical organizations have adopted policies supporting gay and lesbian child-rearing. These organizations include: American Psychological Association, American Academy of Pediatrics, The National Association of Social Workers, the American Psychoanalytic Association, the American Psychiatric Association and the American Medical Association. The list goes on.

And there are some incredible numbers that illustrate who gay parents are:

• A typical LGBT parent is more likely to be an African-American woman in Mississippi than a white lawyer in California. U.S. Census Bureau data suggest that Americans raising kids as part of a same-sex couple are almost twice as likely to be African-American as are their counterparts raising children in heterosexual couples, and Mississippi is the state where same-sex couples are most likely to have a child.
• About 3 million LGBT Americans are parents.
• Surveys suggest that 37% of the more than 8 million LGBT adults in the United States report having had a child.
• On average, they’ve had two kids, so it’s likely that at least 6 million Americans have an LGBT parent.

Then there is also the strong testimony revealed during the 2010 Prop. 8 trial, a truth commission on marriage equality, which supports the fact that gay and lesbian couples make great parents. On cross examination by David Boies, the Prop. 8 Proponent’s key witness, David Blankenhorn, testified that some studies suggest that children raised by gay and lesbian parents often fair better than those raised by a straight couple. Check out this video  of John C. Reilly (playing Blankenhorn) and George Clooney (playing David Boies) recreating the testimony. It comes from the play “8,” which is based on the actual trial transcripts:

So what evidence do opponents of marriage equality use to back up their claim? According to Paul Smith, it’s an internet-based study that has been discredited as “non-scientific” by independent audit started by the very journal that published it and denounced by over 200 scientists, clinicians and academics.

A new interactive map by the Los Angeles Times tracks 10 years of progress and setbacks of marriage equality in the United States. By scrolling through the timeline, you can see how each state has changed over time.

For more than a decade, the battle over same-sex marriage and other rights for gay couples has been hard fought in U.S. courts and legislatures and at the ballot box. Use this map to view milestones in the fight and how state laws have changed since 2000.

If you scroll over to today, however, one state might look odd to you: California. Currently on the map it shows the state in the “gay marriage legal” category.

Technically, this is true. While gay and lesbians couples can’t yet get married in the state, Prop. 8 has been ruled unconstitutional. Unfortunately, the decision does not go into effect until the U.S. Supreme Court weighs in on the issue, by either deciding to hear the case and ultimately issuing a decision, or by deciding not to take the case.

Confused by the map? The Movement Advancement Project has one which goes into greater detail.

Not pictured: legally married couples are denied over 1,000 federal rights and benefits because of the so-called “Defense of Marriage Act.”

In an op/ed published in today’s New York Times, Blankenhorn says:

“…I do believe, with growing numbers of Americans, that the time for denigrating or stigmatizing same-sex relationships is over. Whatever one’s definition of marriage, legally recognizing gay and lesbian couples and their children is a victory for basic fairness.

…

Instead of fighting gay marriage, I’d like to help build new coalitions bringing together gays who want to strengthen marriage with straight people who want to do the same.”

For Blankenhorn, marriage is about family. It’s an institution that strengthens our ties to each other and to society. We could not agree more.

Today’s announcement is somewhat of an evolution for the Prop. 8 witness, who is the founder and executive director of the Institute for American Values.

During the historic 2010 trial of Prop. 8, he admitted, under cross examination by AFER lead co-counsel David Boies, that we “would be more American” on the day gay and lesbian couples are allowed to marry. And more recently, he penned an editorial opposing North Carolina’s Amendment One, which has far reaching consequences, banning all forms of recognition in the state that are not marriage between straight people.

Increasingly, Americans support marriage equality. More than a dozen national polls now show majority support for allowing gay and lesbian couples the freedom to marry.

ABC News tells their story:

…As they finish up their taxes, filing a joint state return as a married couple, they will have to essentially lie to Uncle Sam about the most essential aspects of their life.

They will file two separate tax returns and “divide up” their two children — Lukas, 2, and Maya, 6 months — so that they can claim child-related exemptions, deductions, and credits.

Married same-sex couples cannot file jointly, and instead must misrepresent themselves as “single” on their federal tax forms, sacrificing the $1,000 deduction for married couple

The Defense of Marriage Act (DOMA), enacted by Congress in 1996, does not legally recognize their marriage and so the couples can’t take advantage of any of the tax breaks afforded other families in the United States.

“It feels really strange to be forced to lie,” said Bourdon, 36 and director of the LGBT Center at Tufts University.

“Ethically speaking, we are doing what we are supposed to do and at the same time be accurate,” he said. “It’s a Catch-22. The government forces you into it and there’s no way around it … but we are literally not recognized.”

It’s time that the federal government recognizes all legally married couples in our country. Keeping such discrimination on the books hurts our country’s families and creates an unnecessary financial burden.

• Read the full story at ABC News.

Photo: Tom Bourdon, right, and his husband Jimmy are raising two children, Lukas and Maya. (Courtesy Tom Bourdon for ABC News)