CA AJR29

Requests the Internal Revenue Service issue a Revenue Ruling applying the same federal income tax treatment to California same-sex married couples as registered domestic partners, consistent with California law recognizing them as community property.

Directs the IRS to defer to California law on property ownership for same-sex spouses, requiring each spouse to report one-half of community income on separate federal returns for tax years beginning after December 31, 2010.

Allows same-sex married couples to optionally amend prior tax returns filed before January 1, 2011, to report income in accordance with the new Revenue Ruling, without requirement to do so.

Cites California statutes and case law establishing that registered domestic partners and same-sex married couples have identical property rights and community property status as heterosexual married couples under state law.

Directs the Chief Clerk of the Assembly to transmit the resolution to the President, Vice President, Congress members, Treasury Secretary, and IRS Commissioner and Chief Counsel.