Same-Sex Marriage Update

[MsTinkerbelly]

IRS Ruling Is A Recognition of Fact
by Brian Leubitz

While this might not have been on everybody’s radar, the IRS kicked down a huge decision for California same-sex couples. But PLR-149319-09 (PDF) has some big importance to California registered domestic partners and same-sex married couple. Long story short, the IRS is now recognizing California’s community property rules. And that’s big. Really big.

Let’s start from the beginning. I’m no accountant, but bear with me as I try to recall my tax class in law school. Basically, California, like many Western states, has a default rule for marriage that any property acquired (other than through inheritance) is treated as “community property” between the two married spouses. For California same-gender couples that got married in 2008, these community property rules apply unless you have opted out through contract (a “pre-nup”). Also, in 2006 and 2007, the legislature passed, and the Governor signed, two pieces of legislation that granted registered domestic partnerships the same rights and responsibilities of marriage, with community property first being excluded for tax purposes in 2006, and then being completely folded in to the RDP in 2007.

Of course, the problem here is that under the so-called “Defense of Marriage” Act, the federal government was not supposed to recognize any marriage not between a man and a woman. Thus, we had a real pickle on our hands. Under California property law, the property was community property, half belonged to both partners. But how that property got there was anybody’s guess. Just off the top of my head, there are a number of ways the federal government could have handled the issue:

1) Ignored community property between same gender couples entirely. Sure, it would cause conflicts with state tax issues, but who cares, according to the Yes on 8 folks, this is a future of civilization thing here.
2) Acknowledge the community property, treating it as a gift between two unrelated partners for federal tax purposes. This would have been very bad for same-gender couples. Basically, couples would have had to pay gift tax on any difference in income over $13,000 (or so, depending on what the gift tax is that year). That would get pricy fast.
3) Acknowledge the community property, but treat it as earned jointly. Basically, each partner, for tax purposes, earned half of the income. This would be far more favorable and basically treat community property the same for all couples.

I’ll let you read PLR-149319-09 (PDF) on your own if you’d like to, but long story short, the IRS went for #3. Once they went over the law, it seems obvious, but these things rarely are obvious before hand. And that’s the case here. The IRS first relied on past precedent to first say that the federal goverment defers to the states to determine property law (U.S. v. Mitchell) and then to say that California community property law determines who owns what for California couples (US v Malcolm). Finally, the IRS simply stated that once California treated property as community property, the IRS would do so as well.

Now, in practical terms, what does this mean? Well, say you are a couple where one partner earns substantially more than the other. You’ll have noticed that your California tax bills went down with community property. Now the same will apply to the federal government. For example, say “Adam” earns $50,000 as a public school teacher. His husband “Bill” earns $150,000 as a investment hot-shot or something. (No comment on our society’s priorities there.) Under this new law, each would report income of $100,000. For a variety of reasons in the tax code, that’s going to be advantageous. Now, I’m not a tax lawyer, and this isn’t specific advice. If this is something that might apply, ask whomever prepares your taxes or some other tax professional.

There is one wrinkle in here. Technically, the IRS “private letter ruling” specifically addresses registered domestic partnerships, and uses that language. However, the ruling is entirely directed at the concept of community property, which applies in the same way for the 2008 marriages. In theory, it should be handled the same way, but theory often gets you audited.

[MsTinkerbelly]

Argentina legalizes gay marriage in historic vote

AP By MICHAEL WARREN, Associated Press Writer Michael Warren, Associated Press Writer – 14 mins ago
BUENOS AIRES, Argentina – Argentina legalized same-sex marriage Thursday, becoming the first country in Latin America to declare that gays and lesbians have all the legal rights, responsibilities and protections that marriage brings to heterosexual couples.

After a marathon debate in Argentina's senate, 33 lawmakers voted in favor, 27 against and 3 abstained in a vote that ended after 4 a.m. Since the lower house already approved it and President Cristina Fernandez is a strong supporter, it becomes law as soon as it is published in the official bulletin, which should happen within days.

The law is sure to bring a wave of marriages by gays and lesbians who have found Buenos Aires to be a welcoming place to live. But same-sex couples from other countries shouldn't rush their Argentine wedding plans, since only citizens and residents can wed in the country, and the necessary documents can take months to obtain. While it makes some amendments to the civil code, many other aspects of family law will have to be changed.

The approval came despite a concerted campaign by the Roman Catholic Church and evangelical groups, which drew 60,000 people to march on Congress and urged parents in churches and schools to work against passage. Cardinal Jorge Mario Bergoglio led the campaign, saying "children need to have the right to be raised and educated by a father and a mother."

Nine gay couples had already married in Argentina after persuading judges that the constitutional mandate of equality supports their marriage rights, although their validity was later challenged by other judges. Congressional passage now removes that doubt.

As the debate stretched on for nearly 16 hours, large crowds held rival vigils through the frigid night outside the Congress building. When the final vote came, cheers and hugs broke out among the bill's supporters, with police keeping them separate from frustrated opponents who prayed and held rosaries.

"Marriage between a man and a woman has existed for centuries, and is essential for the perpetuation of the species," insisted Sen. Juan Perez Alsina, who is usually a loyal supporter of the president but gave a passionate speech against gay marriage inside the Senate chamber.

But Sen. Norma Morandini, another member of the president's party, compared the discrimination closeted gays face to the oppression imposed by Argentina's dictators decades ago.

"What defines us is our humanity, and what runs against humanity is intolerance," she said.

Same-sex civil unions have been legalized in Uruguay and some states in Mexico and Brazil. Colombia's Constitutional Court granted same-sex couples inheritance rights and allowed them to add their partners to health insurance plans. Mexico City went further, legalizing gay marriage and launching tourism campaigns to encourage foreigners to come and wed.

Argentina now becomes the first country in Latin America to legalize same-sex marriage nationwide, granting gays and lesbians all the same rights and responsibilities that heterosexuals have. These include many more rights than civil unions, including adopting children and inheriting wealth.

Gay rights advocates said Argentina's historic step adds momentum to similar efforts around the world.

"Today's historic vote shows how far Catholic Argentina has come, from dictatorship to true democratic values, and how far the freedom to marry movement has come, as twelve countries on four continents now embrace marriage equality," said Evan Wolfson, who runs the U.S. Freedom to Marry lobby.

Wolfson urged U.S. lawmakers to stand up "for the Constitution and all families here in the United States. America should lead, not lag, when it comes to treating everyone equally under the law."

Gay activists in neighboring Chile hope Argentina's milestone will improve chances for a gay marriage law currently in committee in their own Congress.

"Argentina's political class has provided a lesson to the rest of Latin America," said Rolando Jimenez in Santiago. "We hope our own countries and political parties will learn that the human rights of sexual minorities are undeniable."

Activists in Paraguay plan to propose a similar law to the senate in October, said Martin Viveros of the group Somosgay. And in Uruguay, gays unsatisfied with the partial rights that come through civil unions are preparing legislation that would replace references to "man and woman" with "spouse" throughout the civil code.

But many Argentines remain firmly opposed to the idea of gay marriage. Teacher Eduardo Morales, for one, said the law was concocted by Buenos Aires residents who are out step with the views of the country.

"They want to convert this city into the gay capital of the world," said Morales, of San Luis province.

Ines Franck, director of the group Familias Argentinas, said the legislation cuts against centuries of tradition.

Opposing the measure "is not discrimination, because the essence of a family is between two people of opposite sexes," he said. "Any variation goes against the law, and against nature."

The president, who helped the law's chances by bringing two senators opposed to gay marriage with her on a state visit to China, spoke out from there against the Catholic Church's campaign and the tone she said some religious groups have taken.

"It's very worrisome to hear words like 'God's war' or 'the devil's project,' things that recall the times of the Inquisition," she said.

That may play well in Argentina's socially liberal capital, where many of the country's gays and lesbians live, but could be costly in the conservative provinces. Some opposition leaders accused Fernandez and her husband Nestor Kirchner, who lobbied hard for passage, of trying to gain votes in next year's presidential elections, when the former president is expected to run again.

The vote came after Sen. Daniel Filmus urged fellow lawmakers to show the world how much Argentina has matured.

"Society has grown up. We aren't the same as we were before," he said.

[Soon]

[Soon]

Silver:


The big spike you see in 2008 is California recognizing gay marriage through the courts, and then un-recognizing it through the passage of Proposition 8. Right now, it's possible to marry your same-sex partner in Buenos Aires, in Mexico City, in Ames, Iowa, and in Pretoria, South Africa, but not in San Francisco. With countries like Argentina and Portugal now recognizing same-sex marriages, however, the global trajectory has returned to its slow-but-steady upward pace.

[Jess]

Not sure if this has been posted elsewhere.. but it's a good bit of news...

http://www.hrcbackstory.org/2010/07/...news-July-2010

[Heart]

This is the first time I have ever seen the words "...butch point of view," in the New York Times.

http://www.nytimes.com/2010/07/16/us...1&ref=weddings

[Soon]

Do you see my love, NOM? A beautiful “Gathering Storm” rains on NOM’s parade in New York

By Eden James

Wow. You’ve got to hand it to the equality movement.

Our collective response to the NOM Tour just keeps getting better and better with each tour stop.

First, the Equality Maine and GLAD organizers of the Maine counter-rally to NOM actually attracted more people to their event than NOM’s kickoff event on Wednesday (102 to 76 by our hand-count). Then the New Hampshire counter-rally organizers held a brilliant “silent witness” event across the street from the Manchester event on Thursday.

And now the amazing Albany organizers, led by several wonderful organizations, have taken counter-protesting to a whole new level, surrounding the NOM event with one of the most brilliant actions I have ever seen.

Check out the gathering storm of rainbow umbrellas held aloft by equality movement activists silenting protesting NOM while asking a simple question adorned to their t-shirt:

“Do you see my love?”

NOM Executive Director Brian Brown (above) doesn’t look too happy, does he?
How could he? It’s fair to say that Albany turned into yet another NOM FAIL, due to the beauty of creative counter-protest and the paltry NOM attendance (Danny hand-counted 57 attendees).

Courage staffers Danny and Robert will be writing up their reports later, but for now, take note of this Albany protest. One thing is for sure — local organizers at subsequent counter-protests are going to have a hard time topping this poignant and powerful action. Can’t wait to see what they can do.

Again, here are the amazing organizations that made this counter-protest possible today (from a press release):

Marriage Equality New York
In Our Own Voices
Capital District Gay & Lesbian Community Council
Albany Queer Rising
HomoRadio on WRPI 91.5fm
Empire State Pride Agenda
Freedom to Marry
Courage Campaign
Social Responsibilities Council of the First Unitarian Universalist Society of Albany
Upper Hudson Planned Parenthood
Eleanor Roosevelt Democratic Club (ERDC)
New York Civil Liberties Union (NYCLU) Capital Region Chapter
Albany Law School Civil Liberties Union
Choices Counseling & Consulting/The Institute for Gender, Relationships, Identity & Sexuality
GAES Magazine: Gay Arts, Entertainment & Lifestyle
The Women’s Building
Christians Responding with Equality, Diversity and Openness (CREDO) of the Capital District
National Organization for Women (NOW) Albany Area Chapter
Capital District Area Labor Federation