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

51 Pages Posted: 12 Sep 2015

See all articles by Michelle D. Layser

Michelle D. Layser

University of Illinois College of Law

Date Written: 2009

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.

Keywords: taxation, tax, tax equity, lesbian, gay, bisexual, transgender, marriage, defense of marriage act

Suggested Citation

Layser, Michelle D., Tax Justice and Same-Sex Domestic Partner Health Benefits: An Analysis of the Tax Equity for Health Plan Beneficiaries Act (2009). University of Hawaii Law Review, Vol. 32, No. 73, 2009. Available at SSRN: https://ssrn.com/abstract=2659522

Michelle D. Layser (Contact Author)

University of Illinois College of Law ( email )

504 E. Pennsylvania Avenue
Champaign, IL 61820
United States

HOME PAGE: http://https://law.illinois.edu/faculty-research/faculty-profiles/michelle-d-layser/

Register to save articles to
your library

Register

Paper statistics

Downloads
16
Abstract Views
156
PlumX Metrics
!

Under construction: SSRN citations will be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information