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

From: amy.friend@kodak.com
\[[[mailto:amy.friend@kodak.com]{.underline}](mailto:amy.friend@kodak.com)\]

Sent: Tuesday, March 15, 2005 7:54 AM

To: comments

Cc: field@hrc.org

Subject: Tax Reform Panel

Dear Sir or Madam,

Please accept my request to consider adjustment of tax laws to more
equtably ensure for financial security of all Americans. As a gay tax
paying American, there are several benefits that I am not afforded that
my straight counterparts are. It agners me to think that I pitch in the
pot and don\'t receive the same securities as others do. I ask that you
champion these issues as an ally for equality for all citizens. Thank
you for your serious consideration and action. amy friend

55 Medfield Drive

Rochester NY 14609.

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.

Amy S. Friend, BB, CQM

\"Revel In Your Discomfort\"