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SEARCH WILLIAMS INSTITUTE
STUDIES
 Federal
Estate Tax Disadvantages for Same-Sex Couples
By Michael D. Steinberger
November 2009
View Press
Release
Throughout the course of their lives, same-sex couples
experience many legal challenges not faced by their
heterosexual peers. Federal estate tax law continues this
differential treatment into death. While the estate tax laws
generally allow married heterosexuals to transfer unlimited
assets to their spouses at death without incurring estate
tax liability, Americans in same-sex relationships are
limited in their ability to transfer assets tax-free to
their same-sex partner upon death. Using data from several
government data sources, this report estimates the dollar
value of the estate tax disadvantage faced by same-sex
couples. In 2009, the differential treatment of same-sex and
married couples in the estate tax code will affect an
estimated 73 same-sex couples, costing them each, on
average, more than $3.3 million.
Best Practices for Asking Questions about Sexual Orientation
on Surveys
November 2009
This report presents the findings from a multi-year effort
of an expert panel of scholars, the Sexual Minority
Assessment Research Team (SMART) to identify the best
practices for asking questions about sexual orientation on
surveys.
 Same-Sex
Spouses and Unmarried Partners in the American Community Survey,
2008
By Gary J Gates
October 2009
The US Census Bureau release of data from the 2008 American
Community Survey (ACS) included the first official estimates
for the number of same-sex couples who called one partner a
“husband” or “wife”. This report compares these same-sex
spousal couples to those who designated a partner as an
“unmarried partner”. Comparisons are also made with
comparable different-sex couples.
The
Impact of Inequalities for Same-Sex Partners in
Employer-Sponsored Retirement Plans
October 2009
This report analyzes the impact of unequal treatment of
same-sex partners in the context of retirement plans and
estimates the cost for employers of adopting a policy of
equal treatment. The focus of this report is retirement
income rather than health care provision for retirees and
their families. Our goal is to address several key issues
for same-sex couples as they plan for retirement. We find
that same-sex couples face inequalities when it comes to
their ability to accumulate wealth, plan for their futures,
and pass on wealth.
Documenting Discrimination on the Basis of Sexual
Orientation and Gender Identity in State Employment
September 2009
This report finds that there is a
widespread and persistent pattern of unconstitutional
discrimination by state governments on the basis of sexual
orientation and gender identity, and there is no meaningful
difference in the pattern and scope of employment
discrimination against LGBT people by state governments
compared to the private sector and other public sector
employers. There is also evidence that the list of
documented examples that we have compiled far
under-represents the actual prevalence of employment
discrimination against LGBT people by state and local
governments. This finding will support Congress in
exercising its authority under Section 5 of the 14th
amendment to provide a private right of action for damages
under ENDA to state government employees who have suffered
discrimination.
 Same-Sex
Couples in the 2008 American Community Survey
By Gary J Gates
September 2009
The US Census Bureau has released new data regarding
same-sex couples from the 2008 American Community Survey.
Notably, this marks the first time the Census Bureau has
released official estimates for the number of same-sex
spouses in the US. An estimated 149,956 same-sex couples
identified one partner as a husband or wife, and an
estimated 414,787 additional same-sex couples identified as
“unmarried partners”.
 Testimony
on "Domestic Partnership Benefits and Obligations Act of
2009"
By Lee Badgett
July 2009
Williams Institute Research Director Lee Badgett's written
testimony delivered to the Congressional Subcommittee on
Federal Workforce, Postal Service, and the District of
Columbia on HR 2517: Domestic Partnership Benefits and
Obligation Act of 2009. If passed, the legislation would
extend federal employee benefits to domestic partners of
federal workers.
 The
Effect of California’s Budget Cuts on Lesbian, Gay,
Bisexual, and Transgender People and Their Children
July 2009
California faces a $26.3 million budget shortfall for the
approaching fiscal year. In an effort to balance the budget,
cuts are likely to some of California’s most vital services
and programs including Medi-Cal, the State’s healthcare
option for low-income children, families, elderly, and
disabled. The poor, elderly, and disabled will undoubtedly
bear a significant share of these cuts. This research note
uses the 2007 California Health Interview Survey (CHIS) to
explore the potential consequence of the severe downsizing
or elimination of some of California’s public benefits
programs on the often overlooked low-income lesbian, gay,
and bisexual (LGB) population. Since that survey predates
the current deep recession, the current numbers of LGB
recipients is likely to be even higher than the figures
presented here.
 The
Effects of Marriage Equality in Massachusetts: A survey of
the experiences and impact of marriage on same-sex couples
By Christopher Ramos, Naomi G.
Goldberg, and M.V. Lee Badgett
May 2009
May 17th, 2009 marks the 5th year of marriage equality in
the state of Massachusetts. To mark this anniversary, the
Massachusetts Department of Public Health conducted the
largest survey to date of married same-sex couples, the
Health and Marriage Equality in Massachusetts (HMEM) survey.
During the past year, four other states have extended
marriage to same-sex couples and several other states are
considering marriage legislation. The HMEM data allows us to
address important questions that arise as other states
consider whether to extend marriage to same-sex couples. The
data provides answers to several key questions: Who is
getting married? Why are same-sex couples getting married?
What impact has marriage had on same-sex relationships? And,
what impact has marriage had on the children of same-sex
couples?
 Marriage
Equality and the Creative Class
By Gary J. Gates
May 2009
View Press Release - Data from the American Community
Survey suggest that marriage equality has a small but
positive impact on the number of individuals in same-sex
couples who are attracted to a state. However, marriage
equality appears to have a larger impact on the types of
individuals in same-sex couples who are attracted to a
state. This study shows that in Massachusetts marriage
equality resulted in an increase of younger, female, and
more highly educated and skilled individuals in same-sex
couples moving to the state.
The Business Boost from Marriage Equality: Evidence from the Health
and Marriage Equality in Massachusetts Survey
By Naomi G. Goldberg, Michael D. Steinberger, and M.V. Lee
Badgett
May 2009
View Press Release -
This brief draws on two sources of data, a survey and
state-collected tax revenue data, and finds that marriages
have had a positive economic effect on Massachusetts –
likely providing a boost of over $100 million to the state
economy. Same-sex couples’ weddings injected significant
spending into the Massachusetts economy and brought
out-of-state guests to the state, whose spending also added
to the economic boost.
 The
Impact on Maine's Budget of Allowing Same-Sex Couples to
Marry
By Christopher Ramos, M.V. Lee Badgett, Michael
D. Steinberger, Brad Sears
April 2009
View Press Release - This analysis estimates the
impact of allowing same-sex couples to marry on Maine’s
state budget. We estimate that allowing same-sex
couples to marry will result in a net gain of approximately
$7.9 million each year for the State. This net impact
will be the result of savings in expenditures on state
means-tested public benefits programs and an increase in
revenue from state sales and income taxes and marriage
license fees. Throughout this report, we estimate the
economic impact of weddings conservatively. In other
words, we choose assumptions that are cautious from the
State’s perspective in that they tend to produce lower
revenues and higher expenditures given the range of
possibilities. Even so, we find that the effect of
allowing same-sex couples to marry in Maine is an annual
positive fiscal impact of approximately $7.9 million.
 Tax
Implications for Same-Sex Couples
By Naomi Goldberg and M. V. Lee Badgett
April 2009
This fact sheet outlines some of the ways in which same-sex
couples are treated inequality by the federal government.
Same-sex couples pay more in taxes and receive fewer
benefits than do married different-sex couples. Topics
discussed include: taxation of health insurance benefits,
lack of protection from estate taxes, no options in filing
income taxes, the lack of social security survivor or
spousal benefits, and the lack of visibility in the census.
Poverty
in the Lesbian, Gay, and Bisexual Community
By Randy Albelda, M.V. Lee Badgett, Gary Gates, and Alyssa
Schneebaum
March 2009
This report undertakes the first analysis of the poor and
low-income lesbian, gay, and bisexual population. We find
clear evidence that poverty is at least as common in the LGB
population as among heterosexual people and their families.
The Economic Impact of
Extending Marriage to Same-Sex Couples in the District of
Columbia
By Christopher Ramos, M. V. Lee Badgett, and Brad Sears
April 2009
Extending marriage to same-sex couples will boost the
District of Columbia’s economy by over $52.2 million over
three years, which would generate increases in local
government tax and fee revenues by $5.4 million and create
approximately 700 new jobs. This analysis estimates
the impact on business revenue and local government revenues
if D.C. were to extend marriage to same-sex couples. We take
into account the new legal landscape of same-sex marriage,
which includes Massachusetts and Connecticut as marriage
destinations for same-sex couples, along with the brief
period in which California opened marriage to same-sex
couples (June to November of 2008). This analysis precedes
the recent expansion of marriage rights in Iowa and Vermont.
 Florida
Adoption Ban/ Cost Estimate
By Naomi Goldberg and M. V. Lee Badgett
February 2009
This memo estimates the impact on children and the cost to
the State of Florida of the current prohibition on adoption
by gay, lesbian, and bisexual (GLB) individuals and same-sex
couples. We use data about the number of children adopted
each year as a way to estimate the number of GLB individuals
and same-sex couples who would be likely to serve as
adoptive parents if the ban were not in place. Prohibiting
GLB individuals and same-sex couples from adopting means
that 165 children must remain in foster care or must have
alternative adoptive homes recruited for them. As a result,
we estimate that the ban costs the State of Florida over
$2.5 million per year. As explained below, this estimate
is conservative since some likely additional costs are
difficult to quantify. In addition, because of the current
prohibition on GLB individuals and same-sex couples adopting
children in Florida, it is possible that more GLB
individuals and same-sex couples would be interested in
adopting if the ban were lifted. We estimate that if the ban
were lifted, both adoption and foster care by GLB
individuals and same-sex couples would increase to the
average United States level, leading to 219 children being
adopted, and saving the State of Florida $3.4 million
dollars in the first year.
The Economic Impact of
Extending Marriage to Same-sex Couples in Vermont
By M. V. Lee Badgett, Christopher Ramos, and Brad Sears
March 2009
Allowing same-sex couples to marry in Vermont would have a
positive impact on the state economy, generating $31 million
in new spending over the next three years. This new spending
will generate 700 new jobs and an additional $3.3 million in
state tax revenues.
Census 2010 LGBT Basics
By Gary J. Gates
March 2009
This brief provides information for the LGBT community about
the upcoming Census 2010.
Español/Spanish
 Kentucky
Foster Care/Adoption Ban Cost Estimate
By Naomi Goldberg and M. V. Lee Badgett
February 2009
This memo estimates the impact on children and the cost to
the State of Kentucky of Senate Bill 68, “The Child Welfare
Adoption Act,” which would prohibit unmarried cohabiting
couples—including both different-sex couples and same-sex
couples— from fostering or adopting children. We use past
data to estimate the number of children in foster care who
were placed with unmarried couples as a way to estimate the
number of impacted children in the first year the proposed
legislation would take effect. Prohibiting unmarried couples
from fostering or adopting would reduce the number of foster
and adoptive families available to care for the 7,027
children currently in foster care. We estimate that 630
foster children will be removed from their current homes and
placements during the first year that the ban is in effect.
In addition, 85 children in foster care will either not be
adopted or remain in foster care longer because the ban will
prohibit their adoption by unmarried couples. As a result,
the ban will cost the State of Kentucky over $5.3 million in
the first year. As explained below, this estimate is
conservative since some likely additional costs are
difficult to quantify.
 The
Economic Impact of Extending Marriage to Same-sex Couples in
Maine
By
M. V. Lee Badgett, Christopher Ramos, and Brad Sears
February 2009
This research study estimates that same-sex marriage in
Maine, if permitted, would have a positive impact on the
state's economy and budget. The study finds that same-sex
weddings and associated tourism would generate $60 million
in additional spending in Maine over three years, creating
1,000 new jobs. Due to this spending, the state and Maine
counties would see an increase of $3.6 million in revenues
over the next three years; the result of an increase of
sales tax revenues of approximately $3.1 million and new
marriage license fees of $500,000. In calculating the net
benefit to the State, the study approximates that half of
Maine’s 4,644 same-sex couples, or 2,316 couples, would
marry in the first three years that marriage is extended to
them. The study also estimates that approximately 15,657
same-sex couples from other states would come to Maine to
marry.
CENSUS SNAPSHOTS
This
series of studies written by Williams Institute
researchers provides state-level demographic and economic information
about same-sex couples and same-sex couples raising children
across the country. The series includes all 50 states,
Washington, D.C., New York City, Puerto Rico, and the entire United States.
Please
click on one of the following states or the map below to read the full
report:
Alaska,
Alabama,
Arizona,
Arkansas,
California,
Colorado,
Connecticut,
Delaware,
Florida,
Georgia,
Hawaii,
Idaho,
Illinois,
Indiana,
Iowa,
Kansas,
Kentucky,
Louisiana,
Maine,
Maryland,
Massachusetts,
Michigan,
Minnesota,
Mississippi,
Missouri,
Montana,
Nebraska,
Nevada,
New Hampshire,
New Jersey,
New Mexico,
New York,
North Carolina,
North Dakota,
Ohio,
Oklahoma,
Oregon,
Pennsylvania,
Rhode Island,
South Carolina,
South Dakota,
Tennessee,
Texas,
Utah,
Vermont,
Virginia,
Washington,
West Virginia,
Wisconsin,
Wyoming.
Census Snapshots for
District of Columbia,
New York City,
Puerto Rico,
and
The United States.
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