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

From: B. L. Muirhead
\[[[mailto:bmuir@pacbell.net]{.underline}](mailto:bmuir@pacbell.net)\]

Sent: Monday, March 14, 2005 2:38 PM

To: comments

Subject: Unfair Tax laws

Same sex couples are unfairly discriminated against by the tax laws
because we cannot marry. Our children to not get the same benefits
because we cannot marry. When it comes to economic issues it is unfair
for a government \"by the people for the people\" to continue to
marginalize a portion of the population. We only have losers and no
winners when we use government to discriminate based on religious
beliefs. Let the government sanction civil unions (give them all the
legal right of marriage) by issuing licenses to wed (civil union) and
leave the churches to decide if they want to sanctify the marriage.

Barbara Muirhead

2214 Lewis St

Santa Ana CA 92706

Adverse Tax Consequences for Same-Sex Couples

1\. 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.

2\. 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.

3\. 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.

4\. 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

1\. 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.

2\. No Survivors\' Benefits: Same-sex partners do not receive

survivors\' benefits when a partner dies, even though they pay for them
equally.

3\. 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.

4\. 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.

5\. 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.