Same-sex unions in the United States
Encyclopedia
Same-sex unions in the United States are legally recognized in some states and municipalities in various forms. These are same-sex marriage
Same-sex marriage
Same-sex marriage is marriage between two persons of the same biological sex or social gender. Supporters of legal recognition for same-sex marriage typically refer to such recognition as marriage equality....

, civil union
Civil union
A civil union, also referred to as a civil partnership, is a legally recognized form of partnership similar to marriage. Beginning with Denmark in 1989, civil unions under one name or another have been established by law in many developed countries in order to provide same-sex couples rights,...

s, domestic partnership
Domestic partnership
A domestic partnership is a legal or personal relationship between two individuals who live together and share a common domestic life but are neither joined by marriage nor a civil union...

s, and reciprocal beneficiary relationships. Legally recognized same-sex unions can be formed in thirteen states and the District of Columbia. None of these relationships, however, are recognized under federal law.

Federal law

The legal issues surrounding same-sex marriage in the United States are complicated by the nation's federal
Federalism
Federalism is a political concept in which a group of members are bound together by covenant with a governing representative head. The term "federalism" is also used to describe a system of the government in which sovereignty is constitutionally divided between a central governing authority and...

 system of government. Traditionally, the federal government did not attempt to establish its own definition of marriage; any marriage recognized by a state
U.S. state
A U.S. state is any one of the 50 federated states of the United States of America that share sovereignty with the federal government. Because of this shared sovereignty, an American is a citizen both of the federal entity and of his or her state of domicile. Four states use the official title of...

 was recognized by the federal government, even if that marriage was not recognized by one or more other states (as was the case with interracial marriage
Anti-miscegenation laws
Anti-miscegenation laws, also known as miscegenation laws, were laws that enforced racial segregation at the level of marriage and intimate relationships by criminalizing interracial marriage and sometimes also sex between members of different races...

 before 1967 due to anti-miscegenation laws
Anti-miscegenation laws
Anti-miscegenation laws, also known as miscegenation laws, were laws that enforced racial segregation at the level of marriage and intimate relationships by criminalizing interracial marriage and sometimes also sex between members of different races...

). With the passage of the Defense of Marriage Act
Defense of Marriage Act
The Defense of Marriage Act is a United States federal law whereby the federal government defines marriage as a legal union between one man and one woman. Under the law, no U.S. state may be required to recognize as a marriage a same-sex relationship considered a marriage in another state...

 in 1996, however, a marriage was explicitly defined as a union of one man and one woman for the purposes of federal law. (See .) Thus, no act or agency of the federal government currently recognizes same-sex marriage.

According to the federal General Accounting Office (GAO), more than 1,138 rights and protections
Rights and responsibilities of marriages in the United States
According to the United States Government Accountability Office , there are 1,138 statutory provisions in which marital status is a factor in determining benefits, rights, and privileges...

 are conferred to U.S. citizens upon marriage by the federal government; areas affected include Social Security benefits, veterans' benefits, health insurance, Medicaid, hospital visitation, estate taxes, retirement savings, pensions, family leave, and immigration law.

However, many aspects of marriage law affecting the day to day lives of inhabitants of the United States are determined by the states, not the federal government, and the Defense of Marriage Act does not prevent individual states from defining marriage as they see fit; indeed, most legal scholars believe that the federal government cannot impose a definition of marriage onto the laws of the various states by statute.

Same-sex marriage

Marriage is currently available to same-sex couples in six states and one district—Connecticut
Same-sex marriage in Connecticut
Connecticut joined Massachusetts as one of two states in the U.S. to perform marriages of same-sex couples on November 12, 2008. Connecticut was the third state to do so, but only the second where the decision was not repealed.-Civil union:...

, Iowa
Same-sex marriage in Iowa
Same-sex marriage in the U.S. state of Iowa became legal on April 3, 2009.Iowa's first dealings with same-sex marriage came in 1998, after recent court cases on same-sex unions, starting in Hawaii, found that denying the right to marry to same-sex couples was incompatible with the Equal Protection...

, Massachusetts
Same-sex marriage in Massachusetts
Same-sex marriage in the U.S. state of Massachusetts began on May 17, 2004, as a result of the Supreme Judicial Court of Massachusetts ruling in Goodridge v. Department of Public Health that it was unconstitutional under the Massachusetts constitution to allow only heterosexual couples to marry...

, Vermont, New Hampshire, New York
Same-sex marriage in New York
Same-sex marriage in the U.S. state of New York became legal on July 24, 2011, under the Marriage Equality Act, which was passed on June 24, 2011, by the New York State Legislature and signed by Governor Andrew Cuomo on the same day...

, and the District of Columbia. Same-sex marriage is not recognized under federal law due to the Defense of Marriage Act
Defense of Marriage Act
The Defense of Marriage Act is a United States federal law whereby the federal government defines marriage as a legal union between one man and one woman. Under the law, no U.S. state may be required to recognize as a marriage a same-sex relationship considered a marriage in another state...

 (DOMA). The law also permits states to refuse to recognize unions "treated as a marriage" under the laws of another state, which many states have done
Same-sex marriage status in the United States by state
Same-sex unions have been on the political radar in the United States since the Hawaii Supreme Court ruled in 1993 that denying licenses to same-sex partners violated the Hawaii constitution unless there is a "compelling state interest." Since Massachusetts became the first state to legalize...

. Same-sex marriages performed in other jurisdictions may be recognized to varying degrees in California
Same-sex marriage in California
The status of same-sex marriage in California is unique among the 50 U.S. states, in that the state formerly granted marriage licenses to same-sex couples, but has discontinued doing so...

, Maryland, New Mexico
Same-sex marriage in New Mexico
Same-sex marriages are not performed in the state of New Mexico, which also does not provide civil unions or domestic partnerships. Although New Mexican law does not explicitly permit or prohibit same-sex marriage, the state does not recognize such marriages established in other jurisdictions.A...

, and Rhode Island
Same-sex marriage in Rhode Island
Recognition of same-sex unions in Rhode Island is legal in the form of civil unions in that state as of July 1, 2011. Since 2002, Rhode Island has allowed for unregistered domestic partnerships that provide some of the rights and benefits of marriage Recognition of same-sex unions in Rhode Island...

.

California

On May 15, 2008, the California Supreme Court ruled that domestic partnerships, although granting nearly the same rights as marriage, were not sufficient under the California constitution. As a result, the court struck down Proposition 22 and the parts of the Marriage Act defining marriage as between one man and one woman. The court denied bids to reverse the decision and to stay the decision until after the November 4, 2008, election and clarified that the ruling took effect on June 16, 2008. The California legislature had previously passed legislation legalizing gay marriage, but it was vetoed by Governor Arnold Schwarzenegger
Arnold Schwarzenegger
Arnold Alois Schwarzenegger is an Austrian-American former professional bodybuilder, actor, businessman, investor, and politician. Schwarzenegger served as the 38th Governor of California from 2003 until 2011....

 stating that, depending on how the court ruled in In re Marriage Cases, the law was either unconstitutional or irrelevant. On November 4, 2008, the ruling was annulled when voters passed Proposition 8
California Proposition 8 (2008)
Proposition 8 was a ballot proposition and constitutional amendment passed in the November 2008 state elections...

. In the Strauss v. Horton case, the court upheld Proposition 8, but allowed existing same-sex marriages to stand (under the Grandfather clause
Grandfather clause
Grandfather clause is a legal term used to describe a situation in which an old rule continues to apply to some existing situations, while a new rule will apply to all future situations. It is often used as a verb: to grandfather means to grant such an exemption...

 principle). As a result, all out-of-state same-sex marriages are given the benefits of marriage under California law, although only those performed before November 5, 2008 are granted the designation "marriage".
United States district court
United States district court
The United States district courts are the general trial courts of the United States federal court system. Both civil and criminal cases are filed in the district court, which is a court of law, equity, and admiralty. There is a United States bankruptcy court associated with each United States...

 Judge Vaughn Walker overturned Proposition 8 on August 4, 2010 in the case Perry v. Schwarzenegger
Perry v. Schwarzenegger
Perry v. Schwarzenegger is a federal lawsuit filed in the United States District Court for the Northern District of California challenging the federal constitutionality of Proposition 8, a 2008 ballot initiative that amended the California Constitution to restrict marriage to opposite-sex couples,...

. Judge Walker issued an injunction against enforcing Proposition 8 and a stay to determine suspension of his ruling pending appeal.. Walker lifted the stay on August 12, 2010, thus allowing same-sex marriages to be performed as of August 18, 2010 The decision could potentially have an effect on all same-sex marriage bans nationwide. On August 16, 2010, the Ninth Circuit granted the motion to stay, ordered expedited briefing on the merits of the appeal, and directed the parties to brief the issue of why the appeal should not be dismissed for lack of standing. On August 17, 2010, the same Ninth Circuit panel ordered expedited briefing on the Imperial County appeal. The court also ordered both appeals calendared for oral argument during the week of December 6, 2010, in San Francisco.

Connecticut

On October 10, 2008 Connecticut became the third state in the U.S. to recognize same-sex marriage; the court
Connecticut Supreme Court
The Connecticut Supreme Court, formerly known as the Connecticut Supreme Court of Errors, is the highest court in the U.S. state of Connecticut. It consists of a Chief Justice and six Associate Justices. The seven justices sit in Hartford, across the street from the Connecticut State Capitol...

 ruling
Kerrigan v. Commissioner of Public Health
Kerrigan v. Commissioner of Public Health, 289 Conn. 135, 957 A.2d 407, is a 2008 decision by the Connecticut Supreme Court holding that the Connecticut Constitution protects the right to same-sex marriage. The vote was 4-3. The decision made Connecticut the third state to have its state supreme...

 took effect November 12, 2008.

Iowa

In a unanimous decision released April 3, 2009, the Iowa Supreme Court ruled that the statute prohibiting same-sex marriage violated the equal protection clause of the state constitution. The court ruling took effect April 29, 2009.

Massachusetts

The first state to legalize same-sex marriage was Massachusetts. In 2003 the Massachusetts Supreme Court ruled in favor of same-sex couples seeking marriage in a 4-3 decision. It required the legislature grant same-sex couples the rights afforded to married couples. In a separate opinion, the court rejected attempts to opt for civil union
Civil union
A civil union, also referred to as a civil partnership, is a legally recognized form of partnership similar to marriage. Beginning with Denmark in 1989, civil unions under one name or another have been established by law in many developed countries in order to provide same-sex couples rights,...

s instead, insisting that same-sex marriage was the only appropriate remedy. The ruling took effect on May 17, 2004. The 1913 law
1913 law
Massachusetts General Laws Chapter 207, Section 11, more commonly known as the 1913 law, is a Massachusetts law enacted in 1913 and repealed in 2008.-History and text:...

 was repealed on July 31, 2008 (which bypassed the standard 90-day waiting period and made the law effective immediately). It had prevented out-of-state same-sex couples from getting married in Massachusetts if the marriage was unrecognized or illegal in their home state (originally it had prevented out-of-state interracial couples from getting married in Massachusetts for the same reason). An attempt to reintroduce the 1913 law failed in August, 2008.

Vermont

A same-sex marriage bill passed the Vermont legislature on April 2, 2009, but Governor Jim Douglas
Jim Douglas
James H. Douglas is an American politician from the U.S. state of Vermont. A Republican, he was elected the 80th Governor of Vermont in 2002 and was reelected three times with a majority of the vote...

 vetoed the bill on April 6. However, on April 7, both houses of the legislature voted to override the governor's veto, making Vermont the first state in the U.S. to legalize same-sex marriage through legislative means. The law has been effective since September 1, 2009.

Maine

A same-sex marriage bill passed the Maine legislature and was signed by the governor on May 6, 2009. The law was subsequently repealed by voters on November 3, 2009.

New Hampshire

A same-sex marriage bill was signed into law by Governor Lynch on June 3, 2009. It became effective on January 1, 2010.

District of Columbia

Same-sex marriage in the District was legalized on March 3, 2010.

New York

After a 2006 New York Court of Appeals decision in which the Court upheld the constitutionality of New York State's opposite-sex definition of marriage, New York gay rights groups vowed to push for same-sex marriage in the legislature. During his 2006 gubernatorial campaign, Eliot Spitzer
Eliot Spitzer
Eliot Laurence Spitzer is an American lawyer, former Democratic Party politician, and political commentator. He was the co-host of In the Arena, a talk-show and punditry forum broadcast on CNN until CNN cancelled his show in July of 2011...

 said that he would push to legalize same-sex marriage if elected, and Spitzer proposed a same-sex marriage bill to the state legislature as governor on April 27, 2007. This legislation passed the New York State Assembly
New York State Assembly
The New York State Assembly is the lower house of the New York State Legislature. The Assembly is composed of 150 members representing an equal number of districts, with each district having an average population of 128,652...

 on June 19, 2007, but died in the Republican-controlled New York State Senate
New York State Senate
The New York State Senate is one of two houses in the New York State Legislature and has members each elected to two-year terms. There are no limits on the number of terms one may serve...

 and was returned to the Assembly.Same-sex marriage in New York was legalized on June 24, 2011.

Civil unions

Civil unions are a means of establishing kinship in a manner similar to that of marriage. The formalities for entering a civil union and the benefits and responsibilities of the parties tend to be similar or identical to those relating to marriage. Various names are used for similar relationships in other countries, but civil union was first applied in Vermont
Civil unions in Vermont
Same-sex marriage in Vermont began on September 1, 2009. Vermont was the first state to introduce civil unions in July 2000, and the first state to introduce same-sex marriage by enacting a statute without being required to do so by a court decision....

.

Some in the gay community do not see civil unions as a replacement for marriage. "Marriage in the United States is a civil union; but a civil union, as it has come to be called, is not marriage," said Evan Wolfson
Evan Wolfson
Evan Wolfson is an American civil rights attorney and advocate. He is founder and executive director of Freedom to Marry, a group favoring same-sex marriage in the United States...

 of Freedom to Marry
Freedom to Marry
Freedom to Marry is a non-profit organization leading the campaign for same-sex marriages to be recognized nationwide in the United States of America...

. "It is a proposed hypothetical legal mechanism, since it doesn’t exist in most places, to give some of the protections but also withhold something precious from gay people. There’s no good reason to do that." However, some opponents of same-sex marriage view the matter differently. Randy Thomasson, Executive Director of the Campaign for California Families, calls civil unions "homosexual marriage by another name" and contends that civil unions provide same-sex couples "all the rights of marriage available under state law".

Illinois

Openly gay representative Greg Harris
Greg Harris (Illinois)
Gregory S. Harris is a Democratic member of the Illinois House of Representatives, having represented the state's 13th district since 2007. He was elected in November 2006, having been selected by the 13th district's Democratic ward committeemen to replace Larry McKeon as the party's nominee on the...

 introduced a bill to legalize civil unions for both same- and opposite-sex couples. On March 21, 2007, the House Human Services Committee recommended the bill to be voted on by the full House by a 5-4 margin. On November 30, 2010, the House voted to approve the bill, and on December 1, 2010, the Senate did as well. The bill was signed by Governor Pat Quinn on January 31, 2011, and the law took effect on June 1, 2011.

New Jersey

After a ruling by the New Jersey Supreme Court, the state has provided for civil unions. The ruling, similar to the ruling in Vermont, required the state grant all the benefits given to opposite-sex couples to same-sex couples. Prior to the ruling, same-sex couples enjoyed a broad range of benefits under the state's domestic partnership law. The Civil Union Act took effect on February 19, 2007. Gay rights groups, however, have stated their dissatisfaction with the law and have promised to continue pushing for same-sex marriage.

Delaware

In April, 2011, the Delaware state legislature passed a bill recognizing civil unions with "all of the rights, benefits, and obligations of marriage under state law." Governor Jack Markell signed the bill, which would go into effect in January of 2012.

Hawaii

In 2011, the Hawaii state legislature passed a bill recognizing civil unions. Governor Neil Abercrombie
Neil Abercrombie
Neil Abercrombie is the 7th and current Governor of Hawaii. He was the Democratic U.S. Representative of the First Congressional District of Hawaii which comprises urban Honolulu. He served in Congress from 1986 to 1987 and from 1991 to 2010 when he resigned to successfully run for governor...

 signed the bill on February 24, 2011.

Rhode Island

In June 2011, the Rhode Island General Assembly
Rhode Island General Assembly
The State of Rhode Island General Assembly is the state legislature of the U.S. state of Rhode Island. A bicameral body, it is composed of the lower Rhode Island House of Representatives with 75 representatives, and the upper Rhode Island Senate with 38 senators...

 passed a bill that would establish civil unions beginning on July 1. On July 2, 2011, the bill was signed by Governor Lincoln Chafee
Lincoln Chafee
Lincoln Davenport Chafee is an American politician who has been the 74th Governor of Rhode Island since January 2011. Prior to his election as governor, Chafee served in the United States Senate as a Republican from 1999 until losing his Senate re-election bid in 2006 to Democrat Sheldon...

.

Domestic partnerships

Domestic partnerships are any of a variety of relationships recognized by employers or state or local government. The benefits of domestic relationships range from very limited rights to all the rights afforded to married people by the state, except where federal law makes providing benefits impossible. While most domestic partnership schemes grant those partners limited, enumerated rights, the California, Oregon, Washington, and Nevada schemes provide substantially the same rights as marriage and are therefore, essentially, civil unions.

Government domestic partnership registries

For a full list of cities and counties see the following page: Cities and counties in the United States offering a domestic partnership registry
Cities and counties in the United States offering a domestic partnership registry
These are the cities and counties of United States which offer a domestic partnership, classified by census region :- U.S. County Map :Counties in the U.S. which contain cities that recognize same-sex unions and/or which recognize them county-wide...


Some U.S. cities, including New York, San Francisco, and Toledo, offer domestic partnership registries. These registries afford registered partner specified rights otherwise reserved to married couples. The rights afforded include access to city services and rights created by city ordinances. Some private employers within such cities use the domestic partnership registries for the purpose of determining employee eligibility for domestic partner benefits.

Six U.S. states and the District of Columbia have some form of domestic partnership. One of these, Hawaii, calls its scheme a "reciprocal beneficiary" registry. Domestic partnership benefits vary widely, ranging from enumerated lists of benefits similar to municipal domestic partnerships to benefits equal to marriage.

When state governments legalize same-sex unions in some form, municipalities and counties in these states may sometimes choose to sunset
Sunset provision
In public policy, a sunset provision or clause is a measure within a statute, regulation or other law that provides that the law shall cease to have effect after a specific date, unless further legislative action is taken to extend the law...

 their own domestic partnership registries (as Cook County, Illinois
Cook County, Illinois
Cook County is a county in the U.S. state of Illinois, with its county seat in Chicago. It is the second most populous county in the United States after Los Angeles County. The county has 5,194,675 residents, which is 40.5 percent of all Illinois residents. Cook County's population is larger than...

 did in May 2011), while others which enacted such local registries prior to the state's own registry may retain their registries for various reasons. Such registries continue to be separate from state-level registries and unions, and usually must be filed after the dissolution of a state-level union.

States offering domestic partnerships

California

A California domestic partnership is available to same-sex couples and to certain opposite-sex couples in which at least one party is at least 62 years of age. When it became law on September 22, 1999 the domestic partnership registry entitled partners to very few privileges such as hospital visitation rights. The legislature
California State Legislature
The California State Legislature is the state legislature of the U.S. state of California. It is a bicameral body consisting of the lower house, the California State Assembly, with 80 members, and the upper house, the California State Senate, with 40 members...

 has since expanded the scope of California domestic partnerships to afford essentially the same rights and responsibilities common to marriage. As such, it is now difficult to distinguish California domestic partnership
Domestic partnership
A domestic partnership is a legal or personal relationship between two individuals who live together and share a common domestic life but are neither joined by marriage nor a civil union...

s from civil union
Civil union
A civil union, also referred to as a civil partnership, is a legally recognized form of partnership similar to marriage. Beginning with Denmark in 1989, civil unions under one name or another have been established by law in many developed countries in order to provide same-sex couples rights,...

s offered in a handful of other states.

Colorado

Beginning July 1, 2009, unmarried couples have been able to enter a designated beneficiary agreement which will grant them limited rights, including making funeral arrangements for each other, receiving death benefits and inheriting property without a will.

District of Columbia

The Washington, DC, domestic partnership law took effect on June 11, 1992, but was not funded by Congress until 2002. Both heterosexual and homosexual couples may register, and while benefits have increased over time, the benefits are specifically enumerated and are as extensive as those of marriage. There is also full, legal marriage for same sex couples since March 2010, when a bill to allow it took effect after the required 30 day review of congress expired.

Hawaii

Under Hawaii's reciprocal beneficiary law, any two adults barred from marrying may enjoy a very limited number of benefits granted to married couples. It has been in place since 1997, when Hawaii voters approved a constitutional amendment granting the legislature power to reserve marriage to opposite-sex couples in response to a trial court decision in favor of same-sex marriage. The legislature then approved the law in place of same-sex marriage.

Maine

Maine instituted domestic partnerships in an act that took effect on July 30, 2004. Under the law, same-sex couples are entitled to many of the state's benefits of marriage.

Maryland

On July 1, 2008, domestic partnerships became available in the state of Maryland. The new laws gave 11 marriage rights to domestic partners and added domestic partners to the list of family members that a person can add and remove from a deed to residential property without paying recordation and transfer taxes.

Nevada

Since October 1, 2009, same-sex couples and opposite-sex couples over 18 have been able to enter into domestic partnerships.

New Jersey

The New Jersey domestic partnership statute provides "limited healthcare, inheritance, property rights and other rights and obligations" but "[does] not approach the broad array of rights and obligations afforded to married couples." When domestic partnerships were initially available, beginning July 10, 2004, to same-sex couples and to opposite-sex couples. Since the inception of civil unions in New Jersey, they are available to same- and opposite-sex couples aged 62 and older. Couples in a domestic partnership prior to the Civil Union Act, however, were not required to enter a civil union.

Oregon

In 2004, voters approved a state constitutional amendment banning same-sex marriage. Despite this defeat, gay rights groups have continued to push for civil unions in the state legislature. In trying to garner support for a civil unions bill, it was changed to a domestic partnership registry, although it still gave virtually all of the state level benefits that a marriage or civil union does.
In April 2007, the Oregon House passed the domestic partnership bill.

The bill was signed by the Governor on May 9, and made Oregon the ninth state in the United States to give some level of recognition to same-sex couples. Although the law was to take effect on January 1, 2008, it was delayed by court action and took effect on February 4, 2008.

Washington

After a 2006 court ruling rejecting same-sex marriage, gay rights groups have vowed to push for same-sex marriage in the long-term and domestic partnerships in the short-term.

In 2007, 2008 and 2009, domestic partnership bills over the years provided more rights, responsibilities and benefits to partners in domestic partnerships when they passed both the Washington state Senate and House. Governor Christine Gregoire
Christine Gregoire
Christine O'Grady "Chris" Gregoire is the 22nd and current Governor of the state of Washington, and a member of the Democratic Party. Gregoire defeated Republican candidate Dino Rossi in 2004, and again in 2008. She is the second female governor of Washington...

 signed all three bills into law while in office. An "all but marriage" expansion of the domestic partnership bill was signed by Gregoire on April 17, 2009. The law was approved 53% to 47% by Washington citizens in Referendum 71. Washington is the first U.S. state to approve a gay rights measure in a statewide vote.

Wisconsin

The Wisconsin legislature passed its 2009-2010 Budget on June 26, 2009. Governor Jim Doyle included language in the bill to allow for domestic partnership registrations for all unmarried persons. Wisconsin is the first state to offer such domestic partnership benefits despite having a constitutional ban on same-sex marriage and comparable alternatives, like civil unions. A legal analysis found on May 15, 2009, that adding such language to the budget despite the bans was likely legal, and the state Supreme Court refused to hear an appeal to a lower court ruling affirming the law.
The law became effective on August 3, 2009.

Employment benefits

Some public- and private-sector U.S. employers provide health insurance or other spousal benefits to same-sex partners of employees, although the employee receiving benefits for his or her partner may have to pay income tax on the value of the benefit.

Partner benefits are more common among large employers, colleges and universities than at small business
Small business
A small business is a business that is privately owned and operated, with a small number of employees and relatively low volume of sales. Small businesses are normally privately owned corporations, partnerships, or sole proprietorships...

es. The qualifications for and benefits of domestic partnership status vary from employer to employer; some recognize only same-sex or different-sex couples, while others recognize both.

According to data from the Human Rights Campaign Foundation, the majority of Fortune 500
Fortune 500
The Fortune 500 is an annual list compiled and published by Fortune magazine that ranks the top 500 U.S. closely held and public corporations as ranked by their gross revenue after adjustments made by Fortune to exclude the impact of excise taxes companies collect. The list includes publicly and...

 companies provided benefits to same-sex partners of employees as of June 2006. Overall, 41 percent of HR professionals indicate that their organizations offered some form of domestic partner benefits (opposite-sex partners, same-sex partners or both).

Because the U.S. federal government does not recognize same- or opposite-sex partners, tax benefits provided to opposite-sex spouses are generally not available to same-sex partners and spouses or opposite-sex partners. While there are certain exceptions, generally under the Internal Revenue Code
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...

 Section 152, the imputed value of the benefit will be considered taxable income
Taxable income
Taxable income refers to the base upon which an income tax system imposes tax. Generally, it includes some or all items of income and is reduced by expenses and other deductions. The amounts included as income, expenses, and other deductions vary by country or system. Many systems provide that...

. The proposed Tax Equity for Domestic Partner and Health Plan Beneficiaries Act
Tax Equity for Domestic Partner and Health Plan Beneficiaries Act
The Tax Parity for Health Plan Beneficiaries Act is a bill in the 112th Congress that would equalize tax treatment for employer-provided health coverage for domestic partners and other non-spouse, non-dependent beneficiaries."- Previous versions of the bill :...

 would remove the disparity in tax treatment between such partners and married people, who are not taxed on benefits.

Same-sex unions under consideration

Same-sex couple recognition laws are being or have been considered in the following states:

Maryland

A case was heard before the Maryland Supreme Court seeking to legalize gay marriage in late 2006. On September 18, 2007, the Court of Appeals ruled against the plaintiffs in a 4-3 decision, leaving the statutory ban on same-sex marriage in place. Gay rights groups will likely seek legislation in the overwhelmingly Democratic legislature.

New Mexico

A domestic partnership bill passed the New Mexico House of Representatives and Governor Bill Richardson promised to sign the legislation should it pass the Senate. The legislation failed to advance.

Rhode Island

Gay rights organizations have for years been seeking to legalize same-sex marriage in Rhode Island, yet legislation has never been brought up for a vote. While the State Supreme Court is considering the legality of same-sex marriage in Rhode Island, gay rights groups are pushing for incremental gains in the legislature by earning individual rights for same-sex couples. While a civil union bill has been submitted to the legislature, gay rights groups are opposing it calling for no less than same-sex marriage. On February 20, 2007, Attorney General Patrick Lynch issued an opinion holding that same-sex marriages performed in Massachusetts would be recognized in Rhode Island.

See also

  • Civil union in the United States
    Civil union in the United States
    A civil union is a legally recognized union similar to marriage. Many people are critical of civil unions because they say they represent separate status unequal to marriage...

  • Domestic partnership in the United States
  • Same-sex marriage in the United States
    Same-sex marriage in the United States
    The federal government does not recognize same-sex marriage in the United States, but such marriages are recognized by some individual states. The lack of federal recognition was codified in 1996 by the Defense of Marriage Act, before Massachusetts became the first state to grant marriage licenses...

  • LGBT rights in the United States
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