Thanks for this parting gift, Ken Cuccinelli. The Virginia Department of Taxation—in consultation with the outgoing attorney general’s office—will not adhere to Internal Revenue Service law on recognizing same-sex couples married elsewhere due to the state’s constitutional ban on same-sex marriage. So this means that gay married couples will have to file federal taxes as married couples, but must file their Virginia return under single status. If the end goal is to kill gay marriage with extra paperwork, this measure is definitely a success. A spokesman for Governor-elect Terry McAuliffe’s transition team said McAuliffe is aware of the issue and studying it, but has not reached a formal conclusion. In Missouri, Gov. Jay Nixon issued an executive order allowing gay couples married in other states to file tax returns as married couples.