Philadelphia PA Estate Planning Blog

Pennsylvania currently has a DOMA law (Defense of Marriage Act), despite the U.S. DOMA law was struck down in 2013. For same-sex couples, this makes Pennsylvania a generally unwelcoming state, particularly if you wish to get married in Pennsylvania.

Pennsylvania's DOMA law has the following implications for same-sex couples:

• Same-sex couples in Pennsylvania cannot get married in Pennsylvania. There are also no civil unions, domestic partnerships, or common law marriages in Pennsylvania.
• Pennsylvania will not recognize an out-of-state marriage between two men or two women.
• If you are a married same-sex couple living in Pennsylvania, the federal government will recognize your marriage for tax purposes. However, in Pennsylvania, you will still have to file your PA taxes separately. 
• Same-sex marriages in Pennsylvania are not recognized as marriages for Pennsylvania Inheritance Tax purposes. In Pennsylvania, legally married couples pay 0% to transfer assets to each other upon death. For marriages not recognized in Pennsylvania, couples must pay 15% to transfer assets to each other upon death.

Pennsylvania is not welcoming to gay couples who wish to get married. The laws may change in the future, so it is important to keep up-to-date. 

There are strategies that same-sex couples and same-sex families who reside in Pennsylvania can employ to reduce inheritance taxes and taxes in general. For more information, contact my office today at (215) 706-0200. Jeremy A. Wechsler regularly assists same-sex couples in Pennsylvania, including Bucks County, Philadelphia and Montgomery County, and can help your family maximize tax planning strategies.