About 250,450 same-sex couples file joint tax returns in 2015, according to a new report from the Brookings Institute. Over the two previous years, the number of same-sex filers increased about 40 percent each year from about 131,080 filers in 2013 and 183,280 in 2014.
Changes in marriage laws are the main reason for the spike, researchers said. A 2013 Supreme Court invalidation of a key provision in the 1996 Defense of Marriage Act (Windsor v. U.S.) allowed same-sex couples to be treated as married for all federal tax purposes if they were legally married in a state where it was recognized. And in 2015, Obergefell v. Hodges made same-sex marriage the law of the land.
In “Same-sex married tax filers after Windsor and Obergefell,” available for download at brookings.edu, Brookings Senior Fellow Adam Looney, along with Robin Fisher and Geof Gee at the Treasury Department Office of Tax Analysis, examine data from jointly-filed tax returns to provide the first analysis of marriage patterns of same-sex couples in the years immediately following the significant Supreme Court rulings.
In general, overall rates of same-sex filing in 2015 were highest in states that had legalized same-sex marriage prior to 2013 or in 2013. In states that had not legalized same-sex marriage until 2015, rates were relatively lower up to and including the year 2015. The percentage increase in same-sex filing, however, was relatively high in those states.
When compared with different-sex couples filing jointly, the analysis reveals that same-sex joint filers are generally younger, higher income and less likely to claim dependent children. In 2015, 48 percent of different-sex couples claimed children as dependents, compared with 28 percent of female-female couples and just 7 percent of male-male couples. Same sex joint filers are also more likely to live in metropolitan areas and coastal states than different-sex filers.
The analysis examines where same sex couples live in several different ways: By using geographic areas defined by state, by regional labor markets (“commuting zones”) and in select large five-digit zip codes. Unsurprisingly, there are large differences in the number and share of same-sex couples filing in different states, with the highest proportion of same-sex filers living in coastal states, in certain metropolitan areas, and in states that had legalized same-sex marriage prior to 2013.
For the U.S. as a whole, same-sex filers made up only 0.48 percent of all joint filers in 2015, though the rates varied widely across the country. In D.C., for instance, which had some of the highest shares of male-male filers, same-sex couples accounted for approximately 4.2 percent of all married filers. States in the south and Midwest had the smallest shares of same-sex filers. In Mississippi and North Dakota, they made up just 0.2 percent of all filers.
In addition to geographic differences, the report also sheds light on pay disparities between same-sex couples and their different-sex peers and how the disparities differ depending on whether a couple is comprised of two men or two women.
To start with, the gap in average annual incomes of male-male couples and female-female couples is significant. When comparing the incomes of all joint-filers nationwide aged 25-55 in 2015, female-female couples earn about 68 percent of what male-male couples earn. That’s roughly 10 percentage points greater than the widely cited “pay gap,” that women earn on average 78 cents for every $1 men earn.
What about the gap between same-sex couples and their opposite-sex peers? For 2015 filers nationwide between the ages of 25-55, average household incomes for male same-sex couples was higher than household incomes of opposite-sex couples. Male-male couples earned about $168,233 and different-sex couples earned about $119,803. That’s a gain of about $48,000 for male-male couples. Meanwhile female-female couples made less than their opposite-sex peers — about $5,000 less. Female-female joint filers earned about $115,094.
But much of this can be explained by the concentration of same-sex couples in higher-income coastal states and metropolitan areas. When adjusting to account for location, the gap between the incomes of same-sex and different-sex couples shrinks for men, but grows for women. When comparing same-sex couples with different-sex couples in their own neighborhoods, the analysis reveals that while male-male couples still earn, on average, about $15,000 (or 10 percent) more than different-sex couples, female-female couples actually earn about $16,000 (12 percent) less than their different-sex neighbors.
What to watch for during an open house
Check condition of kitchen, flooring, windows, and more
Anyone who knows me might say that I am detail obsessed. This has proven to be an amazing asset when looking at real estate. When I scour through listings for clients I am analyzing the photos, floor plans, and square feet of each property to ensure that everything flows properly into what my clients are looking for in their home. These items I search for also tell the tale of how recently renovated a property is, how well loved it was and a general idea of how much will be needed to make improvements and get it into the condition and aesthetic of which my clients are dreaming. When the time comes to see property in person, the fun begins and I am going to provide a few simple tips that you can use on your Sunday open house strolls that we all love to do.
The following is by no means an exhaustive list of things that I, and other individuals, keep an eye out for when touring homes, but these are perhaps the most noticeable and least controversial. Let me state here (for my lawyer warned me) I am by no means a home inspector, contractor, interior designer, etc.
• The kitchen truly is the heart of the home, especially with the holidays approaching. Some obvious items to identify are the cabinets. Are they soft close or can you slam them shut in an argument and really get your point across? If they are not soft close this means that likely they are on the older side and as such most items in the kitchen are also on the older side. In the kitchen I focus mainly on items that are difficult to remove, like cabinetry and counter surfaces. Appliances, while sometimes costly, can easily be replaced due to wear and tear.
• Moving through the house I take note of windows. What material are they made out of? Are they operational or painted shut? And how many are there? This last piece is CRUCIAL. This not only comes to mind when you need to replace windows but more immediately for the purpose of window coverings — it all adds up quickly.
Flooring is next on the list. Not so much that the warm wood tones will clash with my client’s furniture, but more so the condition of the flooring and how much there is. Again, similar to the windows, coming from a place of utility and replacement. What condition is the flooring in and what type? If I’m lucky enough to find original wood floors my clients have been searching for, how many times have they been refinished and can they be refinished again? If not, then how large is the home and what’s the cost to replace the flooring. As I pointed out earlier, on behalf of my lawyer, I am not a structural engineer either. I would take note of any low points or dips in the flooring and if needed, consult an engineer to take a look at the support pieces of the home.
Moving onto electrical components. An easy thing to look for is outlets. Identify the type of outlets a home has. We are fortunate here in the DMV to have a plethora of older homes. This comes with its own set of challenges. If you see an outlet that only accepts a two-prong plug then likely the electrical system is older and will need to be upgraded. Looking at the electrical panel for the home is also a very important step. If there are two prong outlets and glass fuses in the electrical panel then this is a great time to call Chip and Joanna Gaines as this home will likely need a massive overhaul.
Again, this is in no way an exhaustive list of things to identify as you are house hunting but rather some items that I always look for and point out when advising clients with perhaps one of the most expensive and scariest purchases of their lives. These items above are not meant to condemn a home but instead identify if a home is a good fit for you based on a more in-depth look. Paint and light fixtures can be changed, similar to hair color, but it’s a bit harder to change one’s heart. Ensuring the overall structure of the home and the more expensive components are in working order and have several useful years left is paramount.
Justin Noble is a Realtor with Sotheby’s International Realty licensed in D.C., Maryland, and Delaware for your DMV and Delaware Beach needs. Specializing in first time homebuyers, development and new construction as well as estate sales, Justin is a well versed agent, highly regarded, and provides white glove service at every price point. Reach him at 202-503-4243 or [email protected].
Investing in real estate: What you need to know
From REITs to flips, tips for getting started
In many cases, buying or selling a home is a very personal experience. Many people buy a home with the intention of living there – making memories, building a family, becoming part of a community. The same is true of sellers. Selling a home, in many cases, is simultaneously difficult and exciting – it means the ending of one chapter and the beginning of another. While the majority of buying and selling experiences may be personal – increasingly, others in the market are interested in real estate not just to find a home, but also to make a great investment.
In our current market, it’s easy to see why real estate can often end up being quite a profitable investment. In 2021, sellers often saw huge profits on the sale of real estate – but even in years where profits aren’t quite as significant as this year, real estate has often proven to be a sound and reliable long-term investment strategy. Real estate investments can add diversification to your portfolio, and a very successful venture, particularly if you buy and sell when the circumstances are right.
Over the last several years, many gay neighborhoods around the country have shown steady appreciation, leading investors, and particularly LGBTQ investors, to consider whether the time is right to consider adding real estate to their investment portfolio. For those considering real estate as an investment strategy, here are a few helpful tips:
• Consider REITs: For those just getting started with real estate investment, Real Estate Investment Trusts, or “REITs” for short, might be a good option. These provide the opportunity to invest in real estate without owning the physical real estate yourself. They are often compared to mutual funds, and you invest in a company, a REIT, which owns commercial real estate like office buildings, apartments, hotels, and retail spaces. Generally, REITs pay high dividends, which make them a popular investment in retirement, as well as for investors not wanting to own one particular piece of property.
• Consider investing in rental properties: Rental income can often be a steady, reliable source of income if you do your due diligence researching the property itself, the surrounding neighborhood, and the potential community of renters. While maintaining a rental property will certainly require some investment of time and energy on your part, it can be a profitable long-term investment and one that is appealing to many people.
• Put your skills to work: If you have a skill set that includes being able to renovate and upgrade homes – or if you know a trusted person or team of people who does, flipping a home that could use some renovation can be quite a profitable investment indeed. Getting a home that could use some extra TLC at a good price and updating it can result in a sales price that is significantly higher than the purchase price. This can certainly be a very good investment – and a fulfilling project too.
• Be willing to listen and learn: When trying something new, it is almost always helpful to talk to those with experience in that area. Investing in real estate is no different. Having a mentor who can give you some tips and advice from their own experience is invaluable.
• Get to know the neighborhood: When making any real estate decision, whether you’re going to live in a home yourself or purchase property for investment purposes, knowing the neighborhood and community you’re interested in is important. A key part of that will be finding a real estate agent who knows and loves the community that you’re interested in, and who understands the market in that area. This can make all the difference between a smooth and successful process, and a stressful one.
(At GayRealEstate.com, we are dedicated to our mission of connecting LGBTQ home buyers and sellers with talented, knowledgeable, and experienced real estate agents across the country who can help them to achieve their real estate goals. Whether you’re interested in buying or selling a home that you live in personally, or buying and selling for investment purposes, we can connect you with an agent who knows and loves the community, and who can help you achieve your goals. Contact us at any time. We look forward to helping you soon.)
Jeff Hammerberg is founding CEO of Hammerberg & Associates, Inc. Reach him at
303-378-5526 or [email protected].
Bistro du Jour transports you from Wharf to Seine
New casually sophisticated restaurant a welcoming, inclusive space
Delights run morning to night at The Wharf’s new Bistro du Jour, a casually sophisticated French outpost sliding into a prime waterfront space.
Courtesy of gay-owned KNEAD Hospitality + Design, this new restaurant flaunts a menu born from a Seine-side bistro, serving coffee in the morning hours to Champagne in the evening. Its all-day culinary oeuvre begins with coffee (from La Colombe) and omelettes, and ends with items like a towering and meaty bi-patty cheeseburger L’Americain.
Taking over the sweet spot vacated by Dolcezza, Bistro du Jour is a sister to Mi Vida and The Grill, KNEAD group’s two other Southwest waterfront locales. The group also runs several other formal and large-format restaurants they have populated across the city.
Why bring French to the Wharf?
“We have been here for almost four years and we knew what the area was missing and acted on it,” says one of the co-owners, Jason Berry. “We wanted something where people could come in at all hours of the day and find something they wanted, from coffee and pastry to a full-on sit down at night.”
The Bistro opens at 7:30 a.m. serving that local La Colombe coffee, plus flaky, buttery pastries from KNEAD’s partner Mah-Ze-Dahr Bakery. Breakfast service starts at 8 a.m. with brioche doughnuts, quiches, a “massive” Belgian waffle, and French toast topped with a blueberry compote and sweetened whipped cream.
Executive Chef Treveen Dove – transferred after three years at another KNEAD spot, Succotash Prime) – oversees the offerings, a tour of the “greatest hits” of a typical Parisian bistro.
“Oeufs Sur Le Plat is to die for, with the griddled buttered bread topped with a sunny side up egg, sautéed mushrooms and a Mornay sauce… It’s so rich and delicious.”
By 11 a.m., the Bistro transitions to other traditional French fare, like French onion soup, tuna Niçoise salad, steak frites, mussels in a white wine and garlic butter, and a croque madame sandwich dripping with gruyere and creamy Bechamel. One unique offering is whipped brown butter with radishes and crostinis. There are also gougeres, warm cheese puffs shot through with gruyere.
Come 4 p.m., the dinner menu fills out even more, with additional dinner items confit de canard (duck leg with green lentils and red wine shallots); and a robust, earthy coq au vin (braised chicken with bacon, mushrooms and mashed potatoes); and a lamb shepherd’s pie with mashed potatoes that would be at home on a French Alps farm.
Due to space limitations, the Bistro lacks a sit-down bar. Yet beverage director Darlin Kulla, who has been a part of the KNEAD family for more than four years, has put together a focused menu of six craft cocktails. You’ll find not only a French 75 (gin, lemon verbena, lemon, bubbles), but also a Manhattan and a “Champs Elysees” with cognac, chartreuse, lemon, and bitters.
The bar itself carries only one brand of each liquor: one gin, rum, and vodka. “ If you want vodka, you’re having Grey Goose,” notes Reg with a smile.
Given the cuisine, there is a considerable French wine list topping 60 bottles, leaning heavily on Champagne and sparkling wine. There are almost 20 red, white, rose, and Champagne options by the glass and carafe, as well. The bar rounds out its stock with French aperitifs and bottled beer.
Notably, the majority of the restaurant’s seating is situated on the building’s exterior, in a newly constructed all-season patio enclosure with almost 70 seats. The owners designed the space to maximize waterfront views, capacity, and flexibility. During warmer days, the Potomac breeze is welcome to flutter around coffee-sippers; in the colder months, the windows roll down for a fully enclosed and conditioned space. The patio’s banquettes arrived directly from France, and twinkling strung lights sway from the ceiling.
The interior is done up in Mediterranean greens, pinks, and creams. Big windows welcome in daytime natural light, but allow for a dim, mood-lit atmosphere in the evening. Traditional bentwood bistro chairs dot the space and antique-style tin tiles reflect a classic Parisian flair. Over at the bar, the glassware display was created from a single panel of antiqued brass. At the rear, a daytime counter offers coffee, pastries, and drinks.
As Bistro du Jour’s owners are both gay men, they note that, “Our restaurants are intended to be welcoming to all guests of all backgrounds, beliefs and demographics. We cater to everyone, which is the only way to lead a hospitality organization.”
“When you’re part of a minority group in society,” they say, “the only way to lead your restaurants is as inclusive, welcoming, and hospitable leaders.”
Though smaller than their other ventures, a French bistro right on the teeming, pedestrian-heavy Wharf “was the perfect fit,” they say.
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