CED IM 2014-01 Federal Recognition of Same Sex Spouses and Marriages

This guidance is intended to implement a post-Windsor policy of treating same-sex marriages on the same terms as opposite-sex marriages to the greatest extent reasonably possible.  Accordingly, when applying the HHS poverty guidelines to define low-income individuals to be employed in CED-funded projects, the income of same-sex spouses shall be considered part of the “household” income if marital status is a factor when determining “household” composition and the same-sex spouses entered into a marriage valid in the state where they were married.