Reply #15: There are two separate issues here.

[ohm_moyh_gawd]

1. Repealing DOMA has to do with making states comply with the full faith and credit provision of the Constitution, under which states recognize valid marriages performed in other states. One aspect I am not sure about is whether repealing DOMA would automatically _require_ states with anti-gay marriage laws and constitutionall prohibitions on the books to recognize same-sex marriages in states that allow them; but repealing DOMA would surely put full faith and credit principles in conflict with state law, and i'd bet that federal principles would win out. I believe (but am not certain) that DOMA requires that under federal law, the term "spouses" refers only to married couples of the opposite sex.

2. The other issue is one of federal tax law and federal benefits, which, among other things, allows married spouses to transfer and unlimited amount of property back and forth to one another without any tax consequences. As it stands now, same-sex spouses, although legally married in their state, do not get any of the federal tax advantages afforded to opposite-sex married couples, which includes one spouse inheriting property from their deceased spouse when s/he dies, without having to answer to the IRS until the 2nd spouse dies. In other words, straight spouses get to have their joint estates looked at by the IRS after they're both dead; same-sex spouses and legally recognized domestic partners are not afforded that benefit. The consequence of that is that the deceased spouse's estate has to be taken care of with the IRS when s/he dies, as well as whatever taxes might be associated with what the surviving spouse inherits. The result can be extremely burdensome; surviving partners/spouses will lose their homes if they can't afford to settle with the IRS with separate funds; that's simply not an issue for straight couples. Also at issue is Social Security benefits and pension rights controlled by federal law, which (no surprise) are not afforded to same-sex spouses.