ROSELAND, N.J., June 27, 2013 -- Commenting on yesterday's U.S. Supreme Court decision, U.S. v. Windsor, which ruled that parts of the Defense of Marriage Act (DOMA) are unconstitutional, ADP said it will help businesses and other employers understand and address tax, HR and employee benefits law changes that will follow.
Since DOMA limited the definition of "marriage" and "spouse" under certain federal laws to only opposite-sex couples, same-sex couples that were legally married in states that recognize such marriages were subject to different legal protections and tax treatment of certain benefits. At present, 12 states and the District of Columbia have laws that recognize same-sex marriage.
ADP has begun assessing the impact of the ruling on federal laws, including the Internal Revenue Code (IRC), Consolidated Omnibus Budget Reconciliation Act (COBRA) and the Family and Medical Leave Act (FMLA), among others.
The impact of the ruling may be very broad, potentially affecting hundreds of laws and regulations upon which payroll, HR and employee benefits systems are based. Additionally, its effect may not be clear until the various federal and state regulatory authorities issue revised guidance.
ADP says that it will advise its clients and also share legislative updates more widely through "Eye on Washington," its online resource dedicated to keeping businesses informed of federal developments that impact payroll, benefits and employment tax administration.
For more than 60 years, ADP has addressed tax law modifications rapidly, including this past January when the company successfully updated its systems within 48 hours of the passing of the American Taxpayer Relief Act of 2012.