GAO-04-353R Defense of Marriage Act 

United States General Accounting Office

Washington, DC 20548 

January 23, 2004 

The Honorable Bill Frist 

Majority Leader 

United States Senate 

Subject: Defense of Marriage Act: Update to Prior Report 

Dear Senator Frist: 

The Defense of Marriage Act (DOMA) provides definitions of “marriage” and “spouse” that 

are to be used in construing the meaning of a federal law and, thus, affect the interpretation 

of a wide variety of federal laws in which marital status is a factor.1

 In 1997, we issued a 

report identifying 1,049 federal statutory provisions classified to the United States Code in 

which benefits, rights, and privileges are contingent on marital status or in which marital 

status is a factor.2 In preparing the 1997 report, we limited our search to laws enacted prior 

to September 21, 1996, the date DOMA was signed into law. Recently, you asked us to 

update our 1997 compilation. 

We have identified 120 statutory provisions involving marital status that were enacted 

between September 21, 1996, and December 31, 2003. During the same period, 31 statutory 

provisions involving marital status were repealed or amended in such a way as to eliminate 

marital status as a factor. Consequently, as of December 31, 2003, our research identified a 

total of 1,138 federal statutory provisions classified to the United States Code in which 

marital status is a factor in determining or receiving benefits, rights, and privileges.

To prepare the updated list, we used the same research methods and legal databases that we 

employed in 1997. Accordingly, the same caveats concerning the completeness of our 

 

1

 The Defense of Marriage Act defines “marriage” as “a legal union between one man and one woman 

as husband and wife”; it defines “spouse” as referring “only to a person of the opposite sex who is a 

husband or a wife.” The Act requires that these definitions apply “[i]n determining the meaning of any 

Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus 

and agencies of the United States.” 1 U.S.C. § 7. 

2

 U.S. General Accounting Office, Defense of Marriage Act, GAO/OGC-97-16 (Washington, D.C.: 

 January 31, 1997).
Page 2 GAO-04-353R Defense of Marriage Act 

collection of laws apply to this updated compilation, as explained more fully in our prior 

report. For example, because of the inherent limitations of any global electronic search and 

the many ways in which the laws of the United States Code may deal with marital status, we 

cannot guarantee that we have captured every individual law in the United States Code in 

which marital status figures. However, we believe that the probability is high that the 

updated list identifies federal programs in the United States Code in which marital status is a 

factor. 

We have organized our research using the same 13 subject categories as the 1997 report. As 

agreed with your staff, in addition to providing you with a primary table of new statutory 

provisions involving marital status, we have prepared a second table identifying those 

provisions in our prior report that subsequently have been repealed or amended in a manner 

that eliminates marital status as a factor. Finally, in a third table, we have listed those 

provisions identified in our 1997 report that have since been relocated to a different section 

of the United States Code. We have also attached a brief summary of the 13 research 

categories; a full description of each category is set forth in the 1997 report. 

We plan no further distribution of this report until 30 days after the date of this letter. At that 

time, we will send copies of this letter to interested congressional committees. The letter will 

also be available on GAO’s home page at http://www.gao.gov. 

If you have any questions, please contact me at (202) 512-8208 or by E-mail at 

shahd@gao.gov. Behn Miller Kelly and Richard Burkard made key contributions to this 

project. 

Sincerely yours, 

Dayna K. Shah 

Associate General Counsel 
Page 3

APPENDIX 1 

Table of Statutory Provisions Involving Marital Status Added to the United States Code 

Between September 21, 1996, and December 31, 2003, by Category 

CATEGORY 1—SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING, AND FOOD 

STAMPS 

Title 42 – The Public Health and Welfare 

 Chapter 6A—Public Health Service 

 Subchapter II 

 Part D—Primary Health Care 

 Subpart I—Health Centers 

§ 254d National Health Service Corps 

Subchapter IV—Grants to States for Aid and Services to Needy Families with Children and 

for Child-Welfare Services

Part B—Child and Family Services 

 Subpart 2—Promoting Safe and Stable Families 

§ 629a Definitions 

Subchapter XI—General Provisions, Peer Review, and Administrative Simplification 

Part A—General Provisions

§ 1320a-7 Exclusion of certain individuals and entities from participation in Medicare and state 

health care programs

§ 1320b-17 Recovery of SSI overpayments from other benefits

Part C—Medicare + Choice Program 

§ 1395w-22 Benefits and beneficiary protections

§ 1395w-23 Payments to Medicare + Choice organizations

§ 1395w-27 Contracts with Medicare + Choice organizations

Part D—Miscellaneous Provisions

§ 1395x Definitions

§ 1395ff Determinations; appeals

Chapter 35—Programs for Older Americans 

Subchapter III—Grants for States and Community Programs on Aging 

Part C—Nutrition Services 

Subpart III—General Provisions

§ 3030g-21 General provisions—nutrition

§ 3030s Definitions

Chapter 46—Justice System Improvement 

Subchapter XII—F—Public Safety Officers’ Death Benefits 

Part A—Death Benefits

§ 3796d Purposes 

§ 3796d-1 Basic eligibility

Subchapter XII—H—Grants to Combat Violent Crimes against Women

§ 3796gg-1 State grants 

Chapter 84—Department of Energy 

Part A—Establishment of Compensation Program and Compensation Fund 

Subchapter XVI—Energy Employees Occupational Illness Compensation Program

§ 7384s Compensation and benefits to be provided 

§ 7384u Separate treatment of certain uranium employees 

Part C—Treatment, Coordination, and Forfeiture of Compensation and Benefits 

§ 7385c Exclusivity of remedy against the United States and against contractors and 

subcontractors 

Chapter 110—Family Violence Prevention and Services

§ 10410 Grants for state domestic violence coalitions 

§ 10421 Definitions 
Page 4 GAO-04-353R Defense of Marriage Act 

Chapter 129—National and Community Service 

Subchapter I—National and Community Service State Grant Program 

Division F—Administrative Provisions

§ 12639 Evaluation 

Chapter 130—National Affordable Housing 

Subchapter I—General Provisions and Policies

§ 12704 Definitions

§12713 Eligibility under first-time home-buyer programs

Chapter 136—Violent Crime Control and Law Enforcement 

Subchapter III—Violence against Women 

Part C—Civil Rights for Women

§ 13981 Civil rights 

§ 13992 Training provided by grants 

Chapter 143—Intercountry Adoptions 

Subchapter V—General Provisions

§ 14952 Special rules for certain cases 

CATEGORY 2—VETERANS’ BENEFITS 

Title 38—Veterans' Benefits

Part II—General Benefits 

Chapter 17—Hospital, Nursing Home, Domiciliary, and Medical Care 

Subchapter II—Hospital, Nursing Home, Or Domiciliary Care and Medical 

Treatment

§ 1710B Extended care services

Subchapter VIII—Health Care of Persons other than Veterans

§ 1781 Medical care for survivors and dependents of certain veterans

Chapter 18—Benefits for Children of Vietnam Veterans 

Subchapter III—General Provisions

§ 1821 Definitions

Chapter 19—Insurance 

Subchapter III—Servicemembers’ Group Life Insurance

§ 1967 Person insured; amount

§ 1969 Deductions; payment; investment; expenses

Chapter 23—Burial Benefits 

§ 2306 Headstones, markers, and burial receptacles

Part III—Readjustment and Related Benefits 

Chapter 30—All-Volunteer Force Educational Assistance Program 

Subchapter II—Basic Educational Assistance

§ 3020 Transfer of entitlement to basic educational assistance: members of the Armed Forces 

with critical military skills 

Chapter 42—Employment and Reemployment Rights of Members of the Uniformed Services 

§ 4215 Priority of service for veterans in Department of Labor job training programs

Part IV—General Administrative Provisions 

Chapter 53—Special Provisions Relating to Benefits 

§ 5302 Waiver of recovery of claims by the United States

§ 5313B Prohibition on providing certain benefits with respect to persons who are fugitive felons

Part V—Boards, Administrations, and Services 

Chapter 77—Veterans Benefits Administration 

Subchapter II—Veterans Outreach Services Program

§ 7721 Purpose; definitions
Page 5

CATEGORY 3—TAXATION 

Title 26—Internal Revenue Code

Subtitle A—Income Taxes

Chapter 1—Normal Taxes and Surtaxes 

Subchapter A—Determination of Tax Liability 

Part IV—Credits Against Tax 

Subpart A—Nonrefundable Personal Credits

§ 24 Child tax credit 

§25A Hope and lifetime learning credits 

§ 25B Tax imposed on individuals 

Subchapter B—Computation of Taxable Income 

Part III—Items Specifically Excluded from Gross Income

§ 101 Certain death benefits 

Part VII—Additional Itemized Deductions for Individuals 

§ 138 Medicare + Choice MSA

§ 221 Interest on education loans 

Subchapter D—Deferred Compensation, Etc. 

Part I—Pension, Profit-Sharing, Stock Bonus Plans, Etc. 

Subpart A—General Rule

§ 408A Roth IRAs 

Subchapter F—Exempt Organizations 

Part VIII—Higher Education Savings Entities

§ 529 Qualified tuition programs 

§ 530 Coverdell education savings accounts 

Subchapter K—Partners and Partnerships 

Part IV—Special Rules for Electing Large Partnerships

§ 774 Other modifications 

§ 775 Electing large partnership defined 

Subchapter O—Gain or Loss on Disposition of Property 

Part II—Basis Rules of General Application

§ 1022 Treatment of property acquired by decedent dying after December 31, 2009 

Subchapter W—District of Columbia Enterprise Zone

§ 1400C First-time home-buyer credit for District of Columbia

Subtitle B—Estate and Gift Taxes 

Chapter 11—Estate Tax 

Subchapter A—Estates Of Citizens Or Residents 

Part IV—Taxable Estate 

§ 2057 Family-owned business interests 

 Subchapter C—Miscellaneous 

§ 2210 Termination 

Chapter 12—Gift Tax 

Subchapter B—Transfers 

§ 2511 Transfers in general

Chapter 13—Tax on Generation-Skipping Transfers 

Subchapter D—GST Exemption

§ 2632 Special rules for allocation of GST exemption 

Subtitle F—Procedure and Administration 

Chapter 61—Information and Returns 

Subchapter A—Returns and Records 

Part II—Tax Returns or Statements 

Subpart B—Income Tax Returns

§ 6015 Relief from joint and several liability on joint return

Part III—Information Returns 

Subpart B—Information Concerning Transactions with Other Persons

§ 6045 Returns of brokers
Page 6 GAO-04-353R Defense of Marriage Act 

Chapter 62—Time and Place for Paying Tax 

Subchapter A—Place and Due Date for Payment of Tax

§ 6159 Agreements for payment of tax liability in installments

Chapter 63—Assessment 

Subchapter C—Tax Treatment of Partnership Items

§ 6230 Additional administrative provisions

Chapter 66—Limitations 

Subchapter B—Limitations on Credit or Refund

§ 6511 Limitations on credit or refund

CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS 

Title 5—Government Organization and Employees

Part III—Employees 

Subpart A—General Provisions 

Chapter 23—Merit system principles

§ 2301 Merit system principles

§ 2302 Prohibited personnel practices

Subpart B—Employment and Retention 

Chapter 33—Examination, Selection, and Placement 

Subchapter I—Examination, Certification and Appointment

§ 3301 Civil service; generally

Subpart D—Pay and Allowances 

Chapter 57—Travel, Transportation, And Subsistence 

Subchapter II—Travel And Transportation Expenses; New Appointees, Student Trainees, 

And Transferred Employees

§ 5737 Relocation expenses of an employee who is performing an extended assignment

Chapter 59—Allowances 

Subchapter III—Overseas Differentials And Allowances

§ 5922 General provisions

Subpart G—Insurance and Annuities 

Chapter 90—Long-term Care Insurance 

§ 9001 Definitions

§ 9002 Availability of insurance

§ 9003 Contracting authority

Title 6—Domestic Security

Chapter 1—Homeland Security Organization

§ 331 Treatment of charitable trusts for members of the armed services and other governmental 

organizations

Title 10—Armed Forces

Subtitle A—General Military Law 

Part I—Organization and General Military Powers 

Chapter 2—Department of Defense

§ 118a Quadrennial quality of life review

Part II—Personnel 

Chapter 55—Medical and Dental Care 

§ 1108 Health care coverage through federal employees’ health benefits program: demonstration 

project

 Chapter 73—Annuities based on Retired or Retainer Pay 

Subchapter II—Survivor Benefit Plan

§ 1448a Election to discontinue participation: one-year opportunity after second anniversary of 

commencement of payment of retired pay 

 Chapter 88—Military Family Care Programs and Military Child Care 

 Subchapter II—Military Child Care
Page 7

§ 1798 Child care services and youth program services for dependents: financial assistance for 

providers

Title 37—Pay and Allowances of The Uniformed Services

Chapter 7—Allowances

§ 403 Basic allowance for housing 

§ 407 Travel and transportation allowances: dislocation allowance 

§ 411f Travel and transportation allowances: transportation for survivors of deceased member to 

attend the member’s burial ceremonies 

§ 427 Family separation allowance 

CATEGORY 5—EMPLOYMENT BENEFITS AND RELATED STATUTORY PROVISIONS 

Title 29—Labor 

Chapter 30—Workforce Investment Systems 

Subchapter I—Workforce Investment Definitions

§ 2801 Definitions

Subchapter IV—National Programs 

§ 2918 National emergency grants

Title 30—Mineral Lands and Mining 

Chapter 25—Surface Mining Control and Reclamation 

Subchapter VII—Administrative and Miscellaneous Provisions

§ 1304 Surface owner protection

Title 42—The Public Health and Welfare 

Chapter 46—Justice System Improvement 

Subchapter XII—Public Safety Officers' Death Benefits 

Part B—Educational Assistance to Dependents of Civilian Federal Law Enforcement 

Officers Killed or Disabled in the Line of Duty

§ 3796d Purposes

§ 3796d-1 Basic eligibility

Chapter 84—Department of Energy 

Subchapter XVI—Energy Employees Occupational Illness Compensation Program

§ 7384s Compensation and benefits to be provided

§ 7384u Separate treatment of certain uranium employees

§ 7385c Exclusivity of remedy against the United States and against contractors and subcontractors

CATEGORY 6—IMMIGRATION, NATURALIZATION, AND ALIENS 

Title 8—Aliens and Nationality 

Chapter 12—Immigration and Nationality 

Subchapter II—Immigration 

Part II—Admission Qualifications fFor Aliens; Travel Control of Citizens And Aliens

§ 1183a Requirements for sponsor’s affidavit of support

Part IV—Inspection, Apprehension, Examination, Exclusion, and Removal 

§ 1227 General classes of deportable aliens

§ 1229a Removal proceedings

§ 1229b Cancellation of removal; adjustment of status

§ 1229c Voluntary departure

Part IX—Miscellaneous

§ 1367 Penalties for disclosure of information

§ 1375 Mail-order bride business 
Page 8 GAO-04-353R Defense of Marriage Act 

Chapter 14—Restricting Welfare and Public Benefits for Aliens 

Subchapter IV—General Provisions

§ 1641 Definitions 

Chapter 15—Enhanced Border Security and Visa Entry Reform 

Subchapter V—Foreign Students and Exchange Visitors

§ 1761 Foreign student monitoring program

Title 19—Customs Duties 

 Chapter 24—Bipartisan Trade Promotion 

§ 3805note United States—Chile Free Trade Agreement Implementation Act

CATEGORY 7--INDIANS

Title 25—Indians

Chapter 18—Indian Health Care 

 Subchapter II—Health Services 

§ 1621h Mental health services 

Chapter 24—Indian Land Consolidation

§ 2206 Descent and distribution

§ 2216 Trust and restricted land transactions

Chapter 43—Native American Housing Assistance and Self-Determination 

§ 4103 Definitions

Subchapter VIII—Housing Assistance for Native Hawaiians

§ 4221 Definitions

CATEGORY 8—TRADE, COMMERCE, AND INTELLECTUAL PROPERTY 

Title 12—Banks and Banking 

 Chapter 13—National Housing 

§ 1701q Supportive housing for the elderly 

Subchapter II—Mortgage Insurance

§ 1707 Definitions

§ 1713 Rental housing insurance 

§ 1715e Cooperative housing insurance 

Chapter 17—Bank Holding Companies 

§ 1841 Definitions

Chapter 31—National Consumer Cooperative Bank 

Subchapter I—Establishment and Operation

§ 3015 Eligibility of cooperatives

Chapter 32—Foreign Bank Participation in Domestic Markets 

§ 3106a Compliance with state and federal laws

Title 15—Commerce and Trade

Chapter 14A—Aid to Small Business

§ 632 Small business concern

Chapter 14B—Small Business Investment Program 

Subchapter V—Loans to State and Local Development Companies

§ 696 Loans for plant acquisition, construction, conversion, and expansion

Chapter 41—Consumer Credit Protection 

Subchapter IV—Equal Credit Opportunity

§ 1691 Scope of prohibition 
Page 9

CATEGORY 9—FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST 

Title 7—Agriculture 

Chapter 50—Agricultural Credit 

Subchapter VI—Delta Regional Authority

§ 2009aa-1 Delta Regional Authority

Subchapter VII—Northern Great Plains Regional Authority

§ 2009bb-1 Northern Great Plains Regional Authority

Subchapter IX—Rural Strategic Investment Program

§ 2009dd-3 National Board on rural America

CATEGORY 10—CRIMES AND FAMILY VIOLENCE 

Title 18—Crimes and Criminal Procedure

Part I—Crimes 

Chapter 46—Forfeiture 

§ 983 General rules for civil forfeiture proceedings

Chapter 110A—Domestic Violence 

§ 2261A Interstate stalking

Title 20

Chapter 28—Higher Education Resources and Student Assistance 

Subchapter VIII—Miscellaneous

§ 1152 Grants to combat violent crimes against women on campuses

Title 28—Judiciary and Judicial Procedure

Part V—Procedure 

Chapter 115—Evidence; Documentary

§ 1738C Certain acts, records, and proceedings and the effect thereof 

Title 42—The Public Health And Welfare 

Chapter 135—Violent Crime Control and Law Enforcement 

Subchapter III—Violence against Women 

Subpart 3—Rural Domestic Violence and Child Abuse Enforcement 

Part C—Civil Rights for Women

§ 13981 Civil rights

Part D—Equal Justice for Women in the Courts Act 

Subpart 1—Education and Training for Judges and Court Personnel in State Courts

§ 13992 Training provided by grants

CATEGORY 11—LOANS, GUARANTEES, AND PAYMENTS IN AGRICULTURE 

No new provisions in this category of statutes. 

CATEGORY 12—FEDERAL NATURAL RESOURCES AND RELATED STATUTORY PROVISIONS 

No new provisions in this category of statutes. 
Page 10 GAO-04-353R Defense of Marriage Act 

CATEGORY 13—MISCELLANEOUS STATUTORY PROVISIONS 

Title 20—Education 

Chapter 70—Strengthening and Improvement of Elementary and Secondary Schools 

Subchapter II—Preparing, Training, and Recruiting High Quality Teachers and Principals 

Part C—Innovation for Teacher Quality 

Subpart 1—Transition to Teaching

§ 6674 Participation agreement and financial assistance

Subchapter VII—Bilingual Education, Language Enhancement, and Language 

Acquisition Programs 

Part B—Native Hawaiian Education

§ 7512 Findings

Title 22—Foreign Relations and Intercourse 

Chapter 75—Chemical Weapons Convention Implementation 

Subchapter I—General Provisions 

§ 6713 Civil liability of the United States
Page 11

APPENDIX 2 

Tables of Statutory Provisions Identified in 1997 Report as Involving Marital Status 

That Have Been Repealed or Amended to Remove Reference to Marital Status 

Category 1—Social Security and Related Programs, Housing, and Food Stamps 

Subject 1997 Statutory Citation Status 

Regulations pertaining to 

garnishments 

42 U.S.C. §§661-662 Repealed by Pub. L. No. 104-193, 

§ 362(b)(1), effective February 22, 

1997, 110 Stat. 2246. 

Category 3—Taxation 

Subject 1997 Statutory Citation Status 

Collapsible corporations 26 U.S.C. § 341 Repealed by Pub. L. No. 108-27, 

§ 302(e), May 28, 2003, 117 Stat. 763. 

Rollover of gain on sale of 

principal residence 

26 U.S.C. § 1034 Repealed by Pub. L. No. 105-34, 

§ 312(b), Aug. 5, 1997, 111 Stat. 839. 

Tax on excess distribution from 

qualified retirement plans 

26 U.S.C. § 4980A Repealed by Pub. L. No. 105-34, 

§ 1073(a), Aug. 7, 1997, 111 Stat. 948. 

Category 4—Federal Civilian and Military Service Benefits 

Subject 1997 Statutory Citation Status 

Employment of retired members of 

the uniformed services; reduction 

in retired or retainer pay 

5 U.S.C. § 5532 Repealed by Pub. L. No. 106-65, 

§ 651(a)(1), Oct. 1, 1999, 113 Stat. 664. 

Assistance to separated members to 

obtain certification and 

employment as teachers or 

employment as teachers’ aides 

10 U.S.C. § 1151 Repealed by Pub. L. No. 106-655, 

§ 1707(a)(1), Oct. 5, 1999, 113 Stat. 

823. 

Military child care employees 10 U.S.C. § 1792 Amended by Pub. L. No. 105-261, 

§ 1106, Oct. 17, 1998, 112 Stat. 2142; 

reference to marital status removed. 

Job training partnership, 

application of federal law 

29 U.S.C. § 1706 Repealed by Pub. L. No. 105-220, 

§ 199(b) (2), effective July 1, 2000, 112 

Stat. 1059. 

Rights, benefits, privileges, and 

immunities; exercise of authority 

of Secretary of Commerce or 

designee (National Ocean Survey 

employees) 

33 U.S.C. § 857a Repealed by Pub. L. No. 107-372, 

§ 271(2), Dec. 19, 2002, 116 Stat. 3094 

and replaced with similar provisions that 

omit any reference to marital status. See

33 U.S.C. 3071 (National Oceanic and 

Atmospheric Administration 

Commissioned Officer Corps - Rights 

and benefits). 
Page 12 GAO-04-353R Defense of Marriage Act 

Category 5—Employment Benefits and Related Statutory Provisions 

Subject 1997 Statutory Citation Status 

Youth training program for the 

disadvantaged 

29 U.S.C. § 1644 Repealed by Pub. L. No. 105-220, 

§ 199(b)(2), effective July 1, 2000, 112 

Stat. 1059. 

Job Corps—Allowances and 

support 

29 U.S.C. § 1699 Repealed by Pub. L. No. 105-220, 

§ 199(b)(2), effective July 1, 2000, 112 

Stat. 1059. 

Labor market information 29 U.S.C. § 1752 Repealed by Pub. L. No. 105-220, 

§ 199(b)(2), effective July 1, 2000, 112 

Stat. 1059. 

Category 6—Immigration, Naturalization, and Aliens 

Subject 1997 Statutory Citation Status 

Suspension of deportation of aliens 8 U.S.C. § 1251 Repealed by Pub. L. No. 104-208, 

§ 308(b)(7), Sep. 30, 1996, 110 Stat. 

3009-615. 

Category 9—Financial Disclosure and Conflict of Interest 

Subject 1997 Statutory Citation Status 

Alternative Agricultural Research 

and Commercialization 

Corporation—Board of Directors, 

Employees, and Facilities 

7 U.S.C. § 5903 Repealed by Pub. L. No. 107-171, 

§ 6201(a), May 13, 2002, 116 Stat. 418. 

Category 10—Crimes and Family Violence 

Subject 1997 Statutory Citation Status 

Interstate violation of a protection 

order 

18 U.S.C. § 2262 Amended by Pub. L. 106-386, § 1107, 

Oct. 28, 2000, 114 Stat. 1464; reference 

to marital status removed. 

Narcotic addict rehabilitation—

definitions 

42 U.S.C. § 3411 Repealed by Pub. L. No. 106-310, 

§ 3405(b), Oct. 17, 2000, 114 Stat. 

1221. 

Model state leadership grants for 

domestic violence intervention 

42 U.S.C. § 10415 Repealed by Pub. L. No. 108-36, § 410, 

June 25, 2003, 117 Stat. 827. 

 Category 11—Loans, Guarantees, and Payments in Agriculture 

Subject 1997 Statutory Citation Status 

Paul Douglas Teaching 

Scholarships—exceptions to 

repayment provisions 

20 U.S.C. § 1104g Amended by Pub. L. No. 105-244, § 

501, October 7, 1998, 112 Stat. 1581; 

reference to marital status removed. 

Faculty Development Fellowship 

Program—exceptions to repayment 

provisions 

20 U.S.C. § 1134r-5 Repealed by Pub. L. No. 105-244, § 

701, October 7, 1998,112 Stat. 1581. 
Page 13

Category 13—Miscellaneous Statutory Provisions 

Subject 1997 Statutory Citation Status 

Vocational education state plans 20 U.S.C. § 2323 Amended by Pub. L. No. 105-332, § 

1(b), October 31, 1998,112 Stat. 3076; 

reference to marital status removed. 

Vocational education definitions 20 U.S.C. § 2471 Amended by Pub. L. No. 105-332, § 

1(b), October 31, 1998, 112 Stat. 3076; 

reference to marital status removed. 

Agricultural Hall of Fame 36 U.S.C. § 977 Amended by Pub. L. No. 105-354, § 1, 

Aug. 12, 1998, 112 Stat. 3238; reference 

to marital status removed.

Audits of Federally Chartered 

Corporations 

36 U.S.C. § 1101 Amended by Pub. L. No. 105-225, § 1, 

Aug. 12, 1998, 112 Stat. 1253; reference 

to marital status removed. 

Gold Star Wives of America 36 U.S.C. § 1602 Amended by Pub. L. No. 105-225, § 1, 

Aug. 12, 1998, 112 Stat. 1253; replaced 

provision’s reference to “gold wives” 

with “corporation”. (The name of the 

organization continues to be the Gold 

Star Wives of America.) 

Navy Wives Clubs of America 36 U.S.C. § 2802 Amended by Pub. L. No. 105-225, § 1, 

Aug. 12, 1998, 112 Stat. 1436; replaced 

provision’s reference to “Navy Wives” 

with “corporation”. (The name of the 

organization continues to be the Navy 

Wives Clubs of America.) 

Aviation Hall of Fame 36 U.S.C. § 4307 and § 4309 Amended by Pub. L. No. 105-225, § 1, 

Aug. 12, 1998, 112 Stat. 1312. These 

provisions’ references to “survivors” 

were deleted. 

Membership of Martin Luther 

King, Jr., Federal Holiday 

Commission 

36 U.S.C. § 169j-3 Repealed by Pub. L. No. 105-225, § 6, 

Aug. 12, 1998, 112 Stat. 1253. 

Testing and other early 

intervention services for state 

prisoners 

42 U.S.C. § 300ff-48 Repealed by Pub. L. No. 106-345, 

§ 301(a), Oct. 20, 2000, 114 Stat. 1345. 

Programs for older Americans—

Demonstration projects 

42 U.S.C. § 3035a Provision was omitted by Pub. L. No. 

106-501, Nov. 13, 2001, 114 Stat. 2257. 
Page 14 GAO-04-353R Defense of Marriage Act 

APPENDIX 3

Tables of Statutory Provisions Identified in 1997 Report as Involving Marital 

Status That Have Been Relocated in the United States Code

Category 1—Social Security and Related Programs, Housing, and Food Stamps 

Subject 1997 Statutory Citation Status 

Alien’s eligibility for benefits 42 U.S.C. § 615 Relocated to 42 U.S.C. § 608(f) 

Category 2—Veterans’ Benefits 

Subject 1997 Statutory Citation Status 

Medical care for survivors and 

dependents of certain veterans 

38 U.S.C. § 1713 Relocated to 38 U.S.C. § 1781 

Category 4—Federal Civilian and Military Service Benefits 

Subject 1997 Statutory Citation Status 

House of Representatives Child 

Care Center 

40 U.S.C. § 184g Relocated to 2 U.S.C. § 2062 

National Oceanic and Atmospheric 

Administration commissary 

privileges 

33 U.S.C. § 857-4 Relocated to 33 U.S.C. § 3074 

Gratuities for survivors of deceased 

House employees; computation 

40 U.S.C. § 166b-4 Relocated to 2 U.S.C. § 125 

Senate employee child care 

benefits 

40 U.S.C. § 214d Relocated to 2 U.S.C. § 2063 

Category 5—Employment Benefits and Related Statutory Provisions 

Subject 1997 Statutory Citation Status 

Job training partnership—

definitions 

29 U.S.C. § 1503 Relocated to 29 U.S.C. § 2801 

Category 6—Immigration, Naturalization, and Aliens 

Subject 1997 Statutory Citation Status 

Deportable aliens 8 U.S.C. § 1251 Relocated to 8 U.S.C. § 1227 

 

Category 7—Indians 

Subject 1997 Statutory Citation Status 

Indian land consolidation—

Descent and distribution 

25 U.S.C. § 2205 Relocated to 25 U.S.C. § 2206 
Page 15

Category 9—Financial Disclosure and Conflict of Interest 

Subject 1997 Statutory Citation Status 

Appalachian Regional 

Commission—personal financial 

interests 

40 U.S.C. § 108 Relocated to 40 U.S.C. § 14309 

Category 10—Crimes and Family Violence 

Subject 1997 Statutory Citation Status 

Family violence prevention and 

Services—definitions 

40 U.S.C. § 10408 Relocated to 40 U.S.C. § 10421 

Category 13—Miscellaneous Statutory Provisions 

Subject 1997 Statutory Citation Status 

Marine Corps League 36 U.S.C. § 57a Relocated to chapter 2301 

§ 140102 

Veterans of Foreign Wars of the 

United States 

36 U.S.C. § 113 Relocated to chapter 2301 

§ 230102 

Legion of Valor of the United 

States of America 

36 U.S.C. § 633 Relocated to chapter 1303 

§ 130302 

Veterans of World War I of the 

United States of America 

36 U.S.C. § 763 Relocated to chapter 2303 

§ 230302 

The Congressional Medal of Honor 

Society of the United States 

36 U.S.C. § 793 and § 799 Relocated to chapter 405 

§ 40502 and § 40506 

Blinded Veterans Association 36 U.S.C. § 859 Relocated to chapter 303 

§ 30307 

National Woman’s Relief Corps, 

Auxiliary to the Grand Army of the 

Republic 

36 U.S.C. § 1005 Relocated to chapter 1537 

§ 153703 

Gold Star Wives of America

 

36 U.S.C. § 1601 Relocated to chapter 805 

§ 80502 

American Ex-Prisoners of War 36 U.S.C. § 2103 Relocated to chapter 209 

§ 20903 

Catholic War Veterans of the 

United States of America, Inc. 

36 U.S.C. § 2603 Relocated to chapter 401 

§ 40103 

Navy Wives Clubs of America 36 U.S.C. §2801 and § 2803 Relocated to chapter 1545, § 154502 

and §154503. 

Army and Navy Union of the 

United States 

36 U.S.C. § 3903 Relocated to chapter 229 

§ 22903 

Non-Commissioned Officers 

Association of the United States 

36 U.S.C. § 4003 Relocated to chapter 1547 

§ 4003 

Retired Enlisted Association, 

Incorporated 

36 U.S.C. § 5103 Relocated to chapter 1903 

§ 190303 

National Fallen Firefighters 

Foundation 

36 U.S.C. § 5201 Relocated to Chapter 1513 

§ 151302 

Public Health Service grants for 

services of substance abusers 

42 U.S.C. § 280d Relocated to 42 U.S.C. § 290bb-25 

Programs for older Americans—

state plans 

42 U.S.C. § 3035 Relocated to 42 U.S.C. § 3027 
Page 16 GAO-04-353R Defense of Marriage Act 

APPENDIX 4 

CATEGORIES OF STATUTORY PROVISIONS 

CATEGORY 1—SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING, 

AND 

 FOOD STAMPS 

This category includes the major federal health and welfare programs, particularly those 

considered entitlements, such as Social Security retirement and disability benefits, food 

stamps, welfare, and Medicare and Medicaid. Most of these provisions are found in Title 42 

of the United States Code, Public Health and Welfare; food stamp legislation is in Title 7, 

Agriculture. 

CATEGORY 2—VETERANS' BENEFITS 

Veterans' benefits, which are codified in Title 38 of the United States Code, include pensions, 

indemnity compensation for service-connected deaths, medical care, nursing home care, right 

to burial in veterans' cemeteries, educational assistance, and housing. Husbands or wives of 

veterans have many rights and privileges by virtue of the marital relationship. 

CATEGORY 3—TAXATION 

While the distinction between married and unmarried status is pervasive in federal tax law, 

terms such as "husband," "wife," or "married" are not defined. However, marital status 

figures in federal tax law in provisions as basic as those giving married taxpayers the option 

to file joint or separate income tax returns. It is also seen in the related provisions prescribing 

different tax consequences, depending on whether a taxpayer is married filing jointly, 

married filing separately, unmarried but the head of a household, or unmarried and not the 

head of a household. 

CATEGORY 4—FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS 

This category includes statutory provisions dealing with current and retired federal officers 

and employees, members of the Armed Forces, elected officials, and judges, in which marital 

status is a factor. Typically these provisions address the various health, leave, retirement, 

survivor, and insurance benefits provided by the United States to those in federal service and 

their families. 

CATEGORY 5—EMPLOYMENT BENEFITS AND RELATED PROVISIONS 

Marital status comes into play in many different ways in federal laws relating to employment 

in the private sector. Most provisions appear in Title 29 of the United States Code, Labor. 
Page 17

However, others are in Title 30, Mineral Lands and Mining; Title 33, Navigation and 

Navigable Waters; and Title 45, Railroads. This category includes laws that address the 

rights of employees under employer-sponsored employee benefit plans; that provide for 

continuation of employer-sponsored health benefits after events like the death or divorce of 

the employee; and that give employees the right to unpaid leave in order to care for a 

seriously ill spouse. In addition, Congress has extended special benefits in connection with 

certain occupations, like mining and public safety. 

CATEGORY 6—IMMIGRATION, NATURALIZATION, AND ALIENS 

This category includes federal statutory provisions governing the conditions under which 

noncitizens may enter and remain in the United States, be deported, or become citizens. Most 

are found in Title 8, Aliens and Nationality. The law gives special consideration to spouses 

of immigrant and nonimmigrant aliens in a wide variety of circumstances. Under 

immigration law, aliens may receive special status by virtue of their employment, and that 

treatment may extend to their spouses. Also, spouses of aliens granted asylum can be given 

the same status if they accompany or join their spouses. 

. 

CATEGORY 7—INDIANS 

The indigenous peoples of the United States have long had a special legal relationship with 

the federal government through treaties and laws that are classified to Title 25, Indians. 

Various laws set out the rights to tribal property of “white” men marrying “Indian” women, 

or of “Indian” women marrying “white” men. The law also outlines the descent and 

distribution rights for Indians’ property. In addition, there are laws pertaining to health care 

eligibility for Indians and spouses and reimbursement of travel expenses of spouses and 

candidates seeking positions in the Indian Health Service. 

CATEGORY 8—TRADE, COMMERCE, AND INTELLECTUAL PROPERTY 

This category includes provisions concerning foreign or domestic business and commerce, in 

the following titles of the United States Code: Bankruptcy, Title 11; Banks and Banking, 

Title 

12; Commerce and Trade, Title 15; Copyrights, Title 17; and Customs Duties, Title 19. This 

category also includes the National Housing Act (rights of mortgage borrowers); the 

Consumer Credit Protection Act (governs wage garnishment); and the Copyright Act 

(spousal copyright renewal and termination rights). 

CATEGORY 9—FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST 

Federal law imposes obligations on members of Congress, employees or officers of the 

federal government, and members of the boards of directors of some government-related or 

government chartered entities, to prevent actual or apparent conflicts of interest. These 

individuals are required to disclose publicly certain gifts, interests, and transactions. Many of 
Page 18 GAO-04-353R Defense of Marriage Act 

these requirements, which are found in 16 different titles of the United States Code, apply 

also to the individual's spouse. 

CATEGORY 10—CRIMES AND FAMILY VIOLENCE 

This category includes laws that implicate marriage in connection with criminal justice or 

family violence. The nature of these provisions varies greatly. Some deal with spouses as 

victims of crimes, others with spouses as perpetrators. These laws are found primarily in 

Title 18, Crimes and Criminal Procedure, but some statutory provisions, dealing with crime 

prevention and family violence, are in Title 42, Public Health and Welfare. 

CATEGORY 11—LOANS, GUARANTEES, AND PAYMENTS IN AGRICULTURE 

Under many federal loan programs, a spouse's income, business interests, or assets are taken 

into account for purposes of determining a person's eligibility to participate in the program. 

In other instances, marital status is a factor in determining the amount of federal assistance to 

which a person is entitled or the repayment schedule. This category includes education loan 

programs, housing loan programs for veterans, and provisions governing agricultural price 

supports and loan programs that are affected by the spousal relationship. 

CATEGORY 12—FEDERAL NATURAL RESOURCES AND RELATED 

PROVISIONS 

Federal law gives special rights to spouses in connection with a variety of transactions 

involving federal lands and other federal property. These transactions include purchase and 

sale of land by the federal government and lease by the government of water and mineral 

rights. 

CATEGORY 13—MISCELLANEOUS PROVISIONS 

This category comprises federal statutory provisions that do not fit readily in any of the other 

12 categories. Federal provisions that prohibit discrimination on the basis of marital status 

are included in this category. This category also includes various patriotic societies chartered 

in federal law, such as the Veterans of Foreign Wars or the Gold Star Wives of America.