Maine repeals same-sex marriage law:

Yesterday Maine voters repealed the state’s same-sex marriage law, six months after the law was passed by the legislature. In doing so, Maine became the thirty first state to oppose same-sex unions in a popular vote. Five states, Iowa, Connecticut, New Hampshire, Massachusetts and Vermont are performing same-sex marriages, with the District of Columbia and New York recognizing the marriages but not performing them. New Jersey and California allow for civil unions.

Question 1, brought forward pursuant to the “people’s veto” process in Maine’s constitution, asked voters “Do you want to reject the new law that lets same-sex couples marry and allows individuals and religious groups to refuse to perform these marriages?" 53% of voters approved Question 1, about the same margin of victory as California’s Prop 8. Maine’s same-sex marriage law was put on hold after the proponents of Question 1 collected the required signatures to put the question to a popular vote.

 

What does this mean for Maine residents? Same-sex partners are still vulnerable without the financial and legal protections that a civil union or marriage offers. Maine’s same-sex couples must be very detailed in their estate planning, partnership agreements, and legal status as parents of any children of the relationship. Additionally, Maine residents must carefully consider the ramifications of seeking a civil union or marriage in other states. Although New Hampshire and Massachusetts are just quick drives across the Piscataqua River, entering into a legal relationship that cannot be dissolved in your own state can have very dire consequences.

Tax Issues for Couples in Civil Unions

As tax season is now behind us, many same-sex couples may have discovered that same-sex couples often pay higher taxes because they are not entitled to federal tax benefits regularly given to married couples. Additionally, same-sex couples must file separate federal returns and in most states, separate state returns. States that recognize civil unions or marriage for same-sex couples, such as Massachusetts, may file joint state returns. Here in the Live Free or Die state where we do not have an income tax, couples do not file state tax returns. 

Kevin R. McMurdy's recent post on Tax Implications and Civil Unions on the Employee Benefits Law Blog reviews various tax implications and employee benefits for same-sex couples.