\-\-\-\--Original Message\-\-\-\--

From: field@hrc.org
\[[[mailto:field@hrc.org]{.underline}](mailto:field@hrc.org)\]

Sent: Monday, March 14, 2005 1:42 PM

To: comments

Subject: FW: Unfair Taxation

\-\-\-\--Original Message\-\-\-\--

From: eldona bacon
\[[[mailto:eldona.bacon@usa.net]{.underline}](mailto:eldona.bacon@usa.net)\]

Sent: Monday, March 14, 2005 1:37 PM

To: field

Subject: Unfair Taxation

Dear Taxable Board,

The following are some of the taxation inequities seen in our current
system.

I ask that you review and correct these to create equity in treatment
for all.

Adverse Tax Consequences for Same-Sex Couples

Health Insurance for Partners - A Taxing Proposition: Employees pay
income and payroll tax on the health insurance premiums their employers
provide for domestic partners who do not otherwise qualify as
dependents. Benefits for different-sex spouses are not subject to this
tax. That is if you are allowed these benefits at all!

Flexible Spending Accounts Not So Flexible: Employees can use flexible
spending accounts to pay for a different-sex spouse\'s medical expenses,
including eyeglasses, prescriptions, and co-pays, on a pre-tax basis.
These accounts cannot be used for a same-sex partner, or even a same-sex
spouse.

Retirement Savings - Death and Taxes: Tax treatment of retirement
savings, such as those found in 401(k) plans, privileges spouses and
penalizes same-sex couples. This means that on the death of a partner,
the surviving partner is left not only with the same emotional loss that
a different-sex spouse experiences, but also with an unfair tax bill.
This is problem is made even more acute by the fact that same-sex
couples are denied survivors\' benefits under Social Security, even
though they pay the same payroll taxes as heterosexual workers.

Estate and Gift Taxes - Strangers Under the Law: Different-sex spouses
get a complete exemption from estate and gift taxes. But same-sex
partners, even ones who are married in Massachusetts or parties to civil
unions in Vermont, are treated as strangers under the tax code. So when
a partner dies, their estate is subject to taxation.

Social Security - Adverse Consequences for Same-Sex Couples

Equal Contribution, Unequal Benefits: All GLBT people pay into Social
Security on an equal basis with their heterosexual counterparts, but are
not eligible for equal benefits.

No Survivors\' Benefits: Same-sex partners do not receive survivors\'
benefits when a partner dies, even though they pay for them equally.

No Disability Benefits: Same-sex partners are not eligible for spouse\'s
benefits when a partner becomes disabled, even though they pay equally
into the program.

Children Are Left Unprotected: Sixty percent of children being raised by
same-sex couples live in a jurisdiction where second-parent adoption is
unavailable, meaning that these children cannot secure a recognized
legal relationship with one of their parents. When a parent dies without
such a legal relationship, the surviving child is not eligible for
surviving child benefits under Social Security, even though the deceased
parent paid into the program, and even if the parent supported the child
for her whole life.

Even When a Child is Legally Adopted by Same-Sex Partner, Benefits are
STILL

Unavailable: Social Security provides \"surviving parent\" benefits to
the parent caring for a minor child when the other parent dies. But all
children raised by same-sex couples are excluded from this benefit, even
though their parents pay equally into Social Security, because it is
only given to couples who are recognized as \"spouses\" under federal
law, which same-sex couples are not. Even though the benefit is for
children and not spouses, children being raised by GLBT people are
denied it because their parents cannot marry.

Thank you for recieving and reviewing this information for change. Thank
you for pursueing equality for all!

Eldona Bacon