Tax Justice and Same-Sex Domestic Partner Health Benefits: An Analysis of the Tax Equity for Health Plan Beneficiaries Act

Research output: Contribution to journalArticle

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 languageEnglish (US)
Pages (from-to)73-124
Number of pages51
JournalUniversity of Hawaiʻi Law Review
Volume32
Issue number1
StatePublished - 2009

Keywords

  • taxation
  • tax
  • tax equity
  • lesbian
  • gay
  • bisexual
  • transgender
  • marriage
  • defense of marriage act

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