Same-Sex Relationship Recognition Laws: State by State

Twenty states and the District of Columbia provide legal relationship recognition for same-sex partners and their dependents. These laws may influence whether state-regulated insurance must offer spousal benefits equally to same-sex couples, how domestic partner benefits are taxed and may also extend state Family and Medical Leave Act or similar spousal benefits to domestic partners. Because of federal law, employers and employees must calculate income in several different forms based on state guidelines and then based on federal guidelines.

State issues marriage licenses to same-sex couples and recognizes marriages legally entered into in another jurisdiction (6 states and DC):

Connecticut ⁵ (2008)
District of Columbia ⁵ (2010)
Iowa ⁵ (2009)
Massachusetts ⁵ (2004)
New Hampshire ⁵ (2010)
New York ⁵ (2011)
Vermont ⁵ (2009)
and formerly California ² (Jun-Nov 2008)

State recognizes marriages by same-sex couples legally entered into in another jurisdiction (2 states):

Maryland ⁵ (2010)
Rhode Island ⁶ (2007)

Statewide law provides the equivalent of state-level spousal rights to same-sex couples (9 states and DC):

California ^2 5 (domestic partnerships, 2007)
Delaware ^4 5 (2012)
District of Columbia ¹ (domestic partnerships, 2002)
Hawaii ^4 5(civil unions, 2012)
Illinois ^4 5(civil unions, 2011)
New Jersey ^4 5 (civil unions, 2007)
Nevada ^3 5 (domestic partnerships, 2009)
Oregon ^3 5 (domestic partnerships, 2008)
Rhode Island ⁵ (civil unions, 2011)
Washington ^4 5 (domestic partnerships, 2009)

Statewide law provides some state-level spousal rights to same-sex couples (3 states):

Colorado ^3 6 (designated beneficiary, 2009)
Maine ^4 6 (domestic partnerships, 2004)
Wisconsin ^3 6 (domestic partnerships, 2009)

¹ The District of Columbia’s law restricting marriage was overturned December 2009 and marriage licenses available as of March 2010; domestic partnerships remain an alternate form of relationship recognition available to both same-sex and opposite-sex couples.
² California voters approved a constitutional amendment restricting marriage to one man and one woman November 2008.
³ Has a constitutional amendment restricting marriage to one man and one woman.
⁴ Has a law restricting marriage to one man and one woman.
⁵ State law or regulation mandates benefits equal to different-sex spouses under this relationship structure.
⁶ State provides limited recognition.