Delta Same Sex Spouse Pass Travel – December 2013
As a result of the U.S. Supreme Court decision under Defense of Marriage Act (DOMA), Delta now provides tax-free travel to all legally married same-sex couples, regardless of where the married same-sex couple resides or where they were legally married.
Same sex spouses of your employees and retirees should be indicated on the Delta pass files in the same manner as opposite sex spouses with passenger type SP.
For Delta subsidiaries and affiliates that offer domestic partner travel privileges, same-sex couples who opt not to marry will continue to have access to domestic partner travel privileges on an imputed income basis.
Same-sex marriage is currently recognized in the District of Columbia and 15 states: California, Connecticut, Delaware, Iowa, Hawaii, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New Jersey, New York, Rhode Island, Vermont, and Washington.
Delta employees/retirees are encouraged to consult a tax advisor for assistance.
If you have any additional questions, please send to email@example.com.