Florida Tax Attorney Blog

Florida Republican Ileana Ros-Lehtinen became the 125th sponsor of a bill to repeal the Defense of Marriage Act (DOMA) last week.

Under DOMA, "the word 'marriage' means only a legal union between one man and one woman as husband and wife, and the word 'spouse' refers only to a person of the opposite sex who is a husband or a wife."

In this single sentence, our law unfairly deprives same-sex couples of countless federal benefits, including, without limitation:

• Social Security & Medicare Benefits;

• Veterans' Benefits;

• Employment Benefits;

• Military Service Benefits;

• Immigration and Naturalization Rights;

• Federal Tax Benefits

In the tax context, this means that same-sex couples who have been validly married under the laws of their states are explicitly denied the federal tax benefits associated with being married. At the most basic level, this precludes a married same-sex couple from filing a joint tax return. As a result, the couple cannot take advantage of the lower tax brackets available to married couples. Because same-sex couples must file separate tax returns, many couples lose thousands of dollars each year.

This result is constitutionally offensive in a Nation that claims to guarantee equal protection. Indeed, the men who founded our country must be rolling in their graves right now.

To be sure, this Nation was founded by Christians. But by Christians who were fleeing religious persecution and intolerance. By Christians who specifically intended to avoid establishment of a government religion. By Christians who created the First Amendment - which provides for a right to freely exercise any religion (or no religion) and prohibits an establishment of religion by the government - to avoid the religious strife and intolerance that plagued their homeland of England. By Christians who were committed to erecting a "wall of separation" between the government and all forms of religion.

The opposition to same-sex marriage is a predominantly religious one. Indeed, the vast majority of opponents cite bible verses as evidence of the immorality of same-sex marriage. Their reliance on the bible, however, is misplaced, for religion has no place in government, law, or politics. And our political system's preoccupation with this issue has seriously blurred the line between state and religion.

With that being said, I believe that opponents of same-sex marriage are operating under a fundamental misconception of the U.S. Constitution.