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

From: Rosello, Aldo (ETSD) (305) 569-2569
\[[[mailto:atr@miamidade.gov]{.underline}](mailto:atr@miamidade.gov)\]

Sent: Monday, March 14, 2005 2:12 PM

To: comments

Cc: hotmail.com

Subject: Federal Tax Reform Comment for Advisory Panel

Hello,

I would like to express my concerns over the Federal Tax Reform and the
current system. I am a same sex couple with children on the way. We
would

like to see the tax codes changed so that same sex couples will be given
the right to pay the same amount of taxes as married couples. It would
even be better if same sex couples could be married so that we can be
afforded the same rights and responsibilities as our counterparts and
members of society. Some other areas of concern are:

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.

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.

PLease consider all these things in making your changes and judgements
to the Tax Codes.

Please consider same sex marriage as equal rights to ALL.

Thank you for your support.

Aldo Rosello

4821 SW 64 Ct

Miami, Florida 33155

Miami-Dade County, Florida

Aldo T. Rosello

Senior Operating Systems Programmer

Enterprise Technology Services Department

SPIRIT PROJECT - Clerk of the Courts

Office: 305-569-2569

Email: atr@miamidade.gov

Miami-Dade County is a public entity subject to Chapter 119 of the
Florida Statutes concerning public records. E-mail messages are covered
under such laws and thus subject to disclosure. All E-mail sent and
received is captured by our servers and kept as a public record.

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

From: Rosello, Aldo (ETSD) (305) 569-2569
\[[[mailto:atr@miamidade.gov]{.underline}](mailto:atr@miamidade.gov)\]

Sent: Monday, March 14, 2005 2:16 PM

To: comments

Cc: field@hrc.org; hotmail.com

Subject: Tax Reform Comments for Advisory Panel

Hello,

I would like to express my concerns over the Federal Tax Reform and the
current system. I would like to see the tax codes changed so that same
sex couples will be given the right to pay the same amount of taxes as
other married couples. It would even be better if same sex couples could
be married so that we can be afforded the same rights and
responsibilities as our counterparts and members of society. Some other
areas of concern that I would like for you to review are as follows:

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.

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.

PLease consider all these things in making your changes and judgements
to the Tax Codes.

Please consider same sex marriage as equal rights to ALL.

Thank you for your support.

Aldo Rosello

4821 SW 64 Ct

Miami, Florida 33155

Miami-Dade County, Florida

Aldo T. Rosello

Senior Operating Systems Programmer

Enterprise Technology Services Department

SPIRIT PROJECT - Clerk of the Courts

Office: 305-569-2569

Email: atr@miamidade.gov

Miami-Dade County is a public entity subject to Chapter 119 of the
Florida Statutes concerning public records. E-mail messages are covered
under such laws and thus subject to disclosure. All E-mail sent and
received is captured by our servers and kept as a public record.