• 1. Same-sex spouses are treated as legal strangers by the federal government and are therefore subject to different rules governing inheritance tax. Same-sex couples may have to pay a significant estate tax. Heterosexual couples don't have to pay that.

    In 2011 and 2012, it is likely that more than 9,000 same-sex couples will file estate tax returns. They could all be effected by this tax.

  • 2. If a gay man or woman marries an immigrant of the same sex, there's no way to guarantee the immigrant spouse will be able to stay in this country legally. A heterosexual couple has that guarantee.

    If a gay man or woman marries an immigrant of the same sex, there's no way to guarantee the immigrant spouse will be able to stay in this country legally. A heterosexual couple has that guarantee.

    A report from the Williams Institute reveals that nearly 26,000 same-sex couples in the United States are bi-national couples who could be forced to separate because they cannot participate in green-card and accelerated citizenship mechanisms offered to non-citizen spouses of American citizens.

  • 3. Employer-paid health benefits are considered taxable income for gay couples, while they are not taxable for straight couples.

    Employer-paid health benefits are considered taxable income for gay couples, while they are not taxable for straight couples.

    A 2007 Williams Institute and Center for American Progress study found that an employee with a same-sex spouse or domestic partner pays $1,069 more in taxes per year than an employee receiving the same health benefits for a different-sex spouse.

  • 4. Same-sex couples are not allowed to file joint tax returns.

    Same-sex couples are not allowed to file joint tax returns.

    While many same-sex couples avoid the so-called marriage penalty associated with filing joint tax returns, many same-sex couples would gain from being able to file joint tax returns. Couples filing joint tax returns in the states allowing same-sex marriage must still file separately with the IRS.

  • 5. The Family Medical Leave Act allows heterosexual couples to take employment leave to care for various family members, including their spouse. Same-sex couples are not allowed to do this.

    The Family Medical Leave Act allows heterosexual couples to take employment leave to care for various family members, including their spouse. Same-sex couples are not allowed to do this.

    A recent Williams Institute research brief uses 2008 Census Bureau data to estimate that approximately 38% of same-sex partners (approximately 430,000) are both employed and would be eligible for FMLA benefits to care for same-sex spouses if the FMLA covered same-sex partners.

  • 6. If a spouse in a gay marriage dies, the survivor can't get Social Security survivor benefits.

    If a spouse in a gay marriage dies, the survivor can't get Social Security survivor benefits.

    Under the current system of Social Security, different-sex spouses of insured workers can get a monthly check for half their spouse's benefit if it is higher than what he or she would get on his or her own.

  • 7. Spouses of veterans are eligible for a variety of benefits including pensions, educational assistance, and vocational training. Same-sex partners are not eligible for any of these benefits.

    Spouses of veterans are eligible for a variety of benefits including pensions, educational assistance, and vocational training. Same-sex partners are not eligible for any of these benefits.

    7.3% of individuals in same-sex couples, or approximately 85,000 individuals, are veterans of the armed forces.

  • 8. By preventing same-sex relationships from obtaining the respect paid to other marital relationships, DOMA essentially enshrines the age-old stigma of LGBT people as lonely and incapable of healthy and happy relationships into the law of the United States.

    By preventing same-sex relationships from obtaining the respect paid to other marital relationships, DOMA essentially enshrines the age-old stigma of LGBT people as lonely and incapable of healthy and happy relationships into the law of the United States.

    A survey of people married to a same-sex spouse in Massachusetts finds that couples gain social support from their families and a greater level of commitment to their partners when they are allowed to marry.39 Same-sex couples who can marry report that they feel more socially included,40 but they are still critically aware that they are excluded from legal recognition and treated as second-class citizens by the federal government as a result of DOMA.