The U.S. Department of Justice announced today a new policy to “recognize lawful same-sex marriages as broadly as possible, and to recognize all marriages valid in the jurisdiction where the marriage was celebrated,” even if the couple currently resides in a state that does not allow same-sex marriages. You can read the full text of Attorney General Eric Holder’s memo here (pdf). Jaywon Choe reported for PBS,

Practically speaking, the decision means that same-sex couples will be given benefits that previously were only extended to heterosexual couples. For federal inmates, this includes spousal visits and the possibility of furloughs in the event of a crisis involving a spouse. Meanwhile in the courtroom, same-sex couples will now be given the right to refuse testimony that might incriminate their spouse, even in states where same-sex marriage is not recognized.

The policy stems from last June’s U.S. Supreme Court ruling in the Windsor case, which struck down key provisions in the federal Defense of Marriage Act. The DOJ memo makes clear that the policy does not apply to domestic partnerships or civil unions–only to the thousands of LGBT couples married in Iowa or one of the other states where marriage equality is the law.

The Internal Revenue Service and U.S. Treasury confirmed last summer that legally married same-sex couples will be able to file the same kind of federal tax returns (jointly or separately) as married heterosexual couples.