Abstract
Under DOMA, tax exemptions for employer-provided health benefits are available unequally to same-sex and opposite-sex spouses. The Tax Equity for Health Plan Beneficiaries Act would make the law more equitable, but it should also extend the tax exclusion for dismemberment benefits to same-sex partners.
Original language | English (US) |
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Pages (from-to) | 73-124 |
Number of pages | 51 |
Journal | University of Hawaiʻi Law Review |
Volume | 32 |
Issue number | 1 |
State | Published - 2009 |
Keywords
- taxation
- tax
- tax equity
- lesbian
- gay
- bisexual
- transgender
- marriage
- defense of marriage act