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)|
|Number of pages||51|
|Journal||University of Hawaiʻi Law Review|
|State||Published - 2009|
- tax equity
- defense of marriage act