to both perform the marriages of same-sex couples and to recognize the marriages of same-sex couples performed in other states. Federal law According to the Government Accountability Office (GAO) in 2004, 1,138 federal rights and protections are conferred to U.S. citizens upon marriage; areas affected include Social Security benefits, veterans' benefits, health insurance, Medicaid, hospital visitation, estate taxes, retirement savings, pensions, family leave, and immigration law. Since July 9, 2015, married same-sex couples throughout the United States have had equal access to all the federal benefits that married opposite-sex couples have. The Defense of Marriage Act (DOMA) was enacted in 1996. DOMA's Section 2 says that no state needs to recognize the legal validity of a same-sex relationship even if recognized as marriage by another state. It purports to relieve a state of its reciprocal obligation to honor the laws of other states as required by the Constitution's Full Faith and Credit Clause. Even before DOMA, however, states sometimes refused to recognize a marriage from another jurisdiction if it was counter to its "strongly held public policies". Most lawsuits that sought to require a state to recognize a marriage established in another jurisdiction argue on the basis of equal protection and due process, not the Full Faith and Credit Clause. DOMA's Section 3 defined marriage for the purposes of federal law as a union of one man and one woman. It was challenged in the federal courts. On July 8, 2010, Judge Joseph Tauro of the District Court of Massachusetts held that the denial of federal rights and benefits to lawfully married Massachusetts same-sex couples is unconstitutional under the Equal Protection Clause of the U.S. Constitution. Beginning in 2010, eight federal courts found DOMA Section 3 unconstitutional in cases involving bankruptcy, public employee benefits, estate taxes, and immigration. On October 18, 2012, the Second Circuit Court of Appeals became the first court to hold sexual orientation to be a quasi-suspect classification and applied intermediate scrutiny to strike down Section 3 of DOMA as unconstitutional in Windsor v. United States. The U.S. Supreme Court ruled in Windsor on June 26, 2013, that Section 3 violated the Fifth Amendment. As a result of the Windsor decision, married same-sex couples—regardless of domicile—have federal tax benefits (including the ability to file joint federal income tax returns), military benefits, federal employment benefits, and immigration benefits. In February 2014, the Justice Department expanded federal recognition of