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Yes, a married same-sex donor can claim the gift tax marital deduction for a transfer to his or her spouse.
For federal tax purposes, the terms "spouse," "husband," and "wife" include individuals of the same sex who were lawfully married under the laws of a state that authorizes the marriage of two individuals of the same sex and who remain married. This recognition is consistent across various IRS rulings and publications, including Revenue Ruling 2013-17, which establishes that same-sex marriages are treated the same as opposite-sex marriages for federal tax purposes.
According to § 2523(a) of the Internal Revenue Code, a donor can deduct the value of any property interest transferred by gift to a donee who, at the time of the gift, is the donor's spouse. This deduction is allowed in computing taxable gifts for the calendar year, provided the donee is recognized as the donor's spouse under federal tax law.
Furthermore, the IRS FAQ confirms that gifts to a spouse are eligible for the marital deduction, and this includes same-sex spouses who are lawfully married. The marital deduction is generally 100 percent of the aggregate value of the deductible interests, as long as the donee spouse is a U.S. citizen.
Therefore, as long as the same-sex couple is lawfully married under the laws of a state that authorizes such marriages, the married same-sex donor can claim the gift tax marital deduction for transfers to his or her spouse.
Sources:
PLR 9309023
§ 2523. Gift to spouse
Publication 555 (3/2020)
Rev. Rul. 2013-17
§ 25.2523(a)-1. Gift to spouse; in general.