State

Same-Sex Marriages
Recognized
Domestic Partnerships
Recognized
Civil Unions
Recognized
Equivalent Legal Relationships
Cost of Imputed Benefits
Under Recognized
Relationship
   

Federal

Yes
No
No
Not Applicable
Not Taxable
   
Alabama
Does not recognize same-sex relationships
Taxable

Alaska

Does not recognize same-sex relationships
Does not have personal income tax

Arizona
Does not recognize same-sex relationships
Taxable

Arkansas
Does not recognize same-sex relationships
Taxable

California
Yes, effective June 28, 2013

Yes
No
Yes
Not Taxable

Colorado
No
No
Yes
Yes
Not Taxable

Connecticut
Yes, effective Oct. 1, 2010
No
No
No
Not Taxable

Delaware
Yes, effective July 1, 2013
No
Yes
Yes
Not Taxable

District of Columbia
Yes, effective March 3, 2010
Yes
No
Yes
Not Taxable

Florida
Does not recognize same-sex relationships
Does not have personal income tax

Georgia
Does not recognize same-sex relationships
Taxable

Hawaii
Yes, effective Dec. 2, 2013
Yes
Yes
Yes
Not Taxable

Idaho
Does not recognize same-sex relationships
Taxable

Illinois
Yes, effective June 1, 2014
No
Yes
Yes
Not Taxable

Indiana
Does not recognize same-sex relationships
Taxable

Iowa
Yes, effective April 24, 2009
No
No
No
Not Taxable

Kansas
Does not recognize same-sex relationships
Taxable

Kentucky
Does not recognize same-sex relationships
Marriage only
The cost to cover same-sex partners under employer-provided benefit plans is taxable for state purposes, and employers must withhold income tax from such amounts.

Louisiana
Does not recognize same-sex relationships
Taxable

Maine
Yes, effective Dec. 29, 2012
No
No
Yes
Not Taxable

Maryland
Yes, effective Jan. 1, 2013
No
No
Yes
Not Taxable

Massachusetts
Yes, effective May 16, 2004
No
No
No
Not Taxable

Michigan
Does not recognize same-sex relationships
Taxable

Minnesota
Yes, effective 8/1/13
No
No
No
Not Taxable

Mississippi
Does not recognize same-sex relationships
Taxable

Missouri
Does not recognize same-sex relationships
Unclear

Montana
Does not recognize same-sex relationships
Taxable

Nebraska
Does not recognize same-sex relationships
Taxable

Nevada
No
Yes
No
Yes
Does not have personal income tax

New Hampshire
Yes, effective Jan. 1, 2010
No
No
No
Does not have personal income tax

New Jersey
Yes, effective Oct. 21, 2013
Yes
Yes
Yes
Not Taxable

New Mexico
Yes, effective Dec. 19, 2013
No
No
Yes
Not Taxable

New York
Yes, effective July 24, 2011
No
No
Yes
Not Taxable

North Carolina
Does not recognize same-sex relationships
Taxable

North Dakota
Does not recognize same-sex relationships
Taxable

Ohio
Does not recognize same-sex relationships
Marriage only
Employers must withhold on the cost to cover same-sex partners under employer-provided benefit plans

Oklahoma
Does not recognize same-sex relationships
Taxable

Oregon
Yes, effective May 19, 2014
Yes
No
No
Not Taxable

Pennsylvania
Yes, effective May 20, 2014
No
No
No
Not Taxable

Puerto Rico
Does not recognize same-sex relationships
Taxable

Rhode Island
Yes, effective 8/1/13
No
Yes
Yes
Not Taxable

South Carolina
Does not recognize same-sex relationships
Taxable

South Dakota
Does not recognize same-sex relationships
Does not have personal income tax

Tennessee
Does not recognize same-sex relationships
Does not have personal income tax

Texas
Does not recognize same-sex relationships
Does not have personal income tax

Utah
Does not recognize same-sex relationships
Taxable

Vermont
Yes, effective Sept. 1, 2009
No
Yes
No
Not Taxable

Virginia
Does not recognize same-sex relationships
Taxable

Washington
Yes, effective Dec. 6, 2012
Yes
No
Yes
Does not have personal income tax

West Virginia
Does not recognize same-sex relationships
Taxable

Wisconsin
No
Yes
No
No
Not Taxable

Wyoming
Does not recognize same-sex relationships
Does not have personal income tax