There
are 1,138 rights that people who can legally be married have over those who
can not. Following is a letter adressing this issue to NC Congressman
Charles Taylor and below that is a compilation of the list of rights that
we, as tax paying Americans, are not allowed:
Dear
Congressman Taylor, Thanks again for your email and stating your opinion
that you believe that marriage should be between a man and a woman. As far as
rights that are guaranteed to every American, I agree that we must disagree on
this, as I do not feel that I am protected by the Constitution as everyone is.
I have been fired from jobs, lost my housing, and put up with horrible
prejudice for most of my life, because of who I was born to be. People say we
choose this? Why would anyone choose to be tormented in this way? I can't choose
to be straight, any more than you could choose to be gay. The only thing I could
choose to do is to lie about who I am, and I am not a liar. Being lesbian,
I have never been into marriage as to me it is more of a heterosexual institution,
but it would be nice if my relationship of fourteen years had the same rights
as that of married straight people. I'm not sure if you know this, but there are
over 1,300 rights that are granted to straight couples that gay couples do not
have. I have listed a few below:
Devoted gay and lesbian couples shoulder the responsibilities of marriage, but
have few of the legal rights and protections. Married couples receive more than
1,000 protections, rights and benefits under state and federal law, and are denied
basic protections and rights granted to married couples. For example:
* Hospital visitation. Married couples have the automatic right to visit
each other in the hospital and make medical decisions. Gay and lesbian couples
can be denied the right to visit a sick or injured loved one in the hospital.
* Social Security benefits. Married people receive Social Security
payments upon the death of a spouse. Despite paying payroll taxes, gay and lesbian
workers receive no Social Security survivor benefits resulting in an average
annual income loss of $5,528 upon the death of a partner. * Health
insurance. Many public and private employers provide medical coverage to the
spouses of their employees, but most employers do not provide coverage to the
life partners of gay and lesbian employees. Gay employees who do receive health
coverage for their partners must pay federal income taxes on the value of the
insurance. * Estate taxes. A married person automatically inherits
all the property of his or her deceased spouse without paying estate taxes
a gay or lesbian taxpayer is forced to pay estate taxes on property inherited
from a deceased partner. * Retirement savings. While a married
person can roll a deceased spouses 401(k) funds into an IRA without paying
taxes, the government will take up to 70% of the amount in taxes and penalties
from a gay or lesbian senior. * Family leave. Married workers
are legally entitled to unpaid leave from their jobs to care for an ill spouse
gay and lesbian workers do not get family leave. * Nursing
homes. Married couples have a legal right to live together in nursing homes.
Because they are not legal spouses, elderly gay or lesbian couples do not have
the right to spend their last days living together in nursing homes.
* Home protection. Laws protect married seniors from being forced to sell
their homes to pay high nursing-home bills; gay and lesbian seniors have no such
protection. * Pensions. After the death of a worker, most pension
plans pay survivor benefits only to a legal spouse of the participant so
gay and lesbian workers get no pension support for their partners.
And
these are just a few of the basic things that married people have that domestic
partners don't have. Most people don't know about this injustice either.
I have known people who have lost their partners of over thirty years, and
have no recourse when the deceased partner's family come in and sells the house
out from under the remaining partner. I have known people who had partners incapacitated
in the hospital, but were not allowed to make decisions as to their care. In one
case, the family that disowned the son years before, came in and allowed him to
remain in a coma, even though he had always requested that his long-time partner
promise he would make sure to take him off life support, if it was determined
that he would not survive. I have known a woman who was maimed in car accident,
and her partner of 15 years was not allowed to see her ever again because of parents
who now controlled their wheelchair-bound daughter's life. These are
just people I have known who have been severely affected by the lack of rights
we actually have under the law. It worries me to write discrimination
into the Constitution, as any states that have in the past taken a domestic partnership
stance on some of the rights listed above, may not continue to do so because of
fear of going against the Constitution. Again, I appreciate that you
took the time to write back about these concerns. I don't believe that fighting
and hatred ever solve anything, so I'm hoping maybe our correspondence has helped
you understand the other side of a situation that you would have no way of knowing
about unless you walked in the shoes of 15 to 20 percent of the population.
Sincerely, Tracey Stevens There
are 1,138 rights that people who can legally be married have over those who
can not. Following is a compilation of the list that we, as tax paying Americans,
are not allowed:
This is the accessible text file for GAO
report number GAO-04-353R entitled 'Defense of Marriage Act: Update to
Prior Report' which was released on February 24, 2004. This text file
was formatted by the U.S. General Accounting Office (GAO) to be accessible to
users with visual impairments, as part of a longer term project to improve GAO
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We welcome your feedback. Please E-mail your comments regarding the contents or
accessibility features of this document to Webmaster@gao.gov. This is
a work of the U.S. government and is not subject to copyright protection in the
United States. It may be reproduced and distributed in its entirety without further
permission from GAO. January
23, 2004: The Honorable Bill Frist: Majority Leader: United States Senate:
Subject: Defense of Marriage Act: Update to Prior Report: Dear Senator
Frist: The Defense of Marriage Act (DOMA) provides definitions of "marriage"
and "spouse" that are to be used in construing the meaning of a federal
law and, thus, affect the interpretation of a wide variety of federal laws in
which marital status is a factor.[Footnote 1] In 1997, we issued a report identifying
1,049 federal statutory provisions classified to the United States Code in which
benefits, rights, and privileges are contingent on marital status or in which
marital status is a factor.[Footnote 2] In preparing the 1997 report, we limited
our search to laws enacted prior to September 21, 1996, the date DOMA was signed
into law. Recently, you asked us to update our 1997 compilation. We have
identified 120 statutory provisions involving marital status that were enacted
between September 21, 1996, and December 31, 2003. During the same period, 31
statutory provisions involving marital status were repealed or amended in such
a way as to eliminate marital status as a factor. Consequently, as of December
31, 2003, our research identified a total of 1,138 federal statutory provisions
classified to the United States Code in which marital status is a factor in determining
or receiving benefits, rights, and privileges. To prepare the updated
list, we used the same research methods and legal databases that we employed in
1997. Accordingly, the same caveats concerning the completeness of our collection
of laws apply to this updated compilation, as explained more fully in our prior
report. For example, because of the inherent limitations of any global electronic
search and the many ways in which the laws of the United States Code may deal
with marital status, we cannot guarantee that we have captured every individual
law in the United States Code in which marital status figures. However, we believe
that the probability is high that the updated list identifies federal programs
in the United States Code in which marital status is a factor.
We
have organized our research using the same 13 subject categories as the 1997 report.
As agreed with your staff, in addition to providing you with a primary table of
new statutory provisions involving marital status, we have prepared a second table
identifying those provisions in our prior report that subsequently have been repealed
or amended in a manner that eliminates marital status as a factor. Finally, in
a third table, we have listed those provisions identified in our 1997 report that
have since been relocated to a different section of the United States Code. We
have also attached a brief summary of the 13 research categories; a full description
of each category is set forth in the 1997 report. We
plan no further distribution of this report until 30 days after the date of this
letter. At that time, we will send copies of this letter to interested congressional
committees. The letter will also be available on GAO's home page at http://www.gao.gov.
If you have any questions, please contact me at (202) 512-8208 or by E-mail at
shahd@gao.gov. Behn Miller Kelly and Richard Burkard made key contributions to
this project. Sincerely
yours,
Signed by:
Dayna K. Shah Associate
General Counsel:
End of section]
Appendix 1: Table of Statutory Provisions Involving Marital Status Added
to the United States Code Between September 21, 1996, and December 31, 2003,
by Category: CATEGORY 1--SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING,
AND FOOD STAMPS: Title 42 - The Public Health and Welfare: Chapter
6A--Public Health Service; Subchapter II; Part D--Primary Health Care; Subpart
I--Health Centers: ¤ 254d; National Health Service Corps. Subchapter
IV--Grants to States for Aid and Services to Needy Families with Children and
for Child-Welfare Services. Part B--Child and Family Services; Subpart
2--Promoting Safe and Stable Families: ¤ 629a; Definitions.
Subchapter XI--General Provisions, Peer Review, and Administrative Simplification;
Part A--General Provisions: ¤ 1320a-7; Exclusion of certain individuals
and entities from participation in Medicare and state health care programs;
¤ 1320b-17; Recovery of SSI overpayments from other benefits. Part C--Medicare
+ Choice Program: ¤ 1395w-22; Benefits and beneficiary protections;
¤ 1395w-23; Payments to Medicare + Choice organizations; ¤ 1395w-27;
Contracts with Medicare + Choice organizations. Part D--Miscellaneous
Provisions: ¤ 1395x; Definitions: ¤ 1395ff; Determinations; appeals.
Chapter 35--Programs for Older Americans; Subchapter III--Grants for
States and Community Programs on Aging; Part C--Nutrition Services; Subpart
III--General Provisions: ¤ 3030g-21; General provisions÷nutrition;
¤ 3030s; Definitions. Chapter 46--Justice System Improvement; Subchapter
XII--F--Public Safety Officers' Death Benefits; Part A--Death Benefits:
¤ 3796d; Purposes; ¤ 3796d-1; Basic eligibility. Subchapter
XII--H--Grants to Combat Violent Crimes against Women: ¤ 3796gg-1; State
grants. Chapter 84--Department of Energy; Part A--Establishment of Compensation
Program and Compensation Fund; Subchapter XVI--Energy Employees Occupational Illness
Compensation Program: ¤ 7384s; Compensation and benefits to be provided;
¤ 7384u; Separate treatment of certain uranium employees. Part C--Treatment,
Coordination, and Forfeiture of Compensation and Benefits: ¤ 7385c;
Exclusivity of remedy against the United States and against contractors and; subcontractors.
Chapter 110--Family Violence Prevention and Services: ¤ 10410;
Grants for state domestic violence coalitions; ¤ 10421; Definitions.
Chapter 129--National and Community Service; Subchapter I--National and Community
Service State Grant Program; Division F--Administrative Provisions:
¤ 12639; Evaluation. Chapter 130--National Affordable Housing; Subchapter
I--General Provisions and Policies: ¤ 12704; Definitions; ¤12713;
Eligibility under first-time home-buyer programs. Chapter 136--Violent
Crime Control and Law Enforcement; Subchapter III- -Violence against Women;
Part C--Civil Rights for Women: ¤ 13981; Civil rights; ¤ 13992;
Training provided by grants. Chapter 143--Intercountry Adoptions; Subchapter
V--General Provisions: ¤ 14952; Special rules for certain cases.
CATEGORY 2--VETERANS' BENEFITS: Title 38--Veterans' Benefits:
Part II--General Benefits; Chapter 17--Hospital, Nursing Home, Domiciliary,
and Medical Care; Subchapter II--Hospital, Nursing Home, Or Domiciliary Care and
Medical Treatment: ¤ 1710B; Extended care services. Subchapter
VIII--Health Care of Persons other than Veterans: ¤ 1781; Medical care
for survivors and dependents of certain veterans. Chapter 18--Benefits
for Children of Vietnam Veterans; Subchapter III- -General Provisions:
¤ 1821; Definitions. Chapter 19--Insurance; Subchapter III--Servicemembers'
Group Life Insurance: ¤ 1967; Person insured; amount; ¤ 1969; Deductions;
payment; investment; expenses. Chapter 23--Burial Benefits:
¤ 2306; Headstones, markers, and burial receptacles. Part III--Readjustment
and Related Benefits; Chapter 30--All-Volunteer Force Educational Assistance Program;
Subchapter II--Basic Educational Assistance: ¤ 3020; Transfer of entitlement
to basic educational assistance: members of the Armed Forces with critical military
skills. Chapter 42--Employment and Reemployment Rights of Members of
the Uniformed Services: ¤ 4215; Priority of service for veterans in
Department of Labor job training programs. Part IV--General Administrative
Provisions; Chapter 53--Special Provisions Relating to Benefits: ¤ 5302;
Waiver of recovery of claims by the United States; ¤ 5313B; Prohibition on
providing certain benefits with respect to persons who are fugitive felons.
Part V--Boards, Administrations, and Services; Chapter 77--Veterans Benefits
Administration; Subchapter II--Veterans Outreach Services Program: ¤
7721; Purpose; definitions. CATEGORY 3--TAXATION: Title 26--Internal
Revenue Code. Subtitle A--Income Taxes; Chapter 1--Normal Taxes and Surtaxes;
Subchapter A--Determination of Tax Liability; Part IV--Credits Against Tax; Subpart
A--Nonrefundable Personal Credits: ¤ 24; Child tax credit:
¤25A; Hope and lifetime learning credits: ¤ 25B; Tax imposed on individuals.
Subchapter B--Computation of Taxable Income; Part III--Items Specifically
Excluded from Gross Income: ¤ 101; Certain death benefits.
Part VII--Additional Itemized Deductions for Individuals: ¤ 138; Medicare
+ Choice MSA: ¤ 221; Interest on education loans. Subchapter
D--Deferred Compensation, Etc.; Part I--Pension, Profit-Sharing, Stock Bonus Plans,
Etc.; Subpart A--General Rule: ¤ 408A; Roth IRAs. Subchapter
F--Exempt Organizations; Part VIII--Higher Education Savings Entities:
¤ 529; Qualified tuition programs: ¤ 530; Coverdell education savings
accounts. Subchapter K--Partners and Partnerships; Part IV--Special Rules
for Electing Large Partnerships: ¤ 774; Other modifications; ¤
775; Electing large partnership defined. Subchapter O--Gain or Loss on
Disposition of Property; Part II--Basis Rules of General Application:
¤ 1022; Treatment of property acquired by decedent dying after December 31, 2009.
Subchapter W--District of Columbia Enterprise Zone: ¤ 1400C; First-time
home-buyer credit for District of Columbia. Subtitle B--Estate and Gift
Taxes; Chapter 11--Estate Tax; Subchapter A--Estates Of Citizens Or Residents;
Part IV--Taxable Estate: ¤ 2057; Family-owned business interests.
Subchapter C--Miscellaneous: ¤ 2210; Termination. Chapter
12--Gift Tax; Subchapter B--Transfers: ¤ 2511; Transfers in general.
Chapter 13--Tax on Generation-Skipping Transfers; Subchapter D--GST Exemption:
¤ 2632; Special rules for allocation of GST exemption. Subtitle
F--Procedure and Administration; Chapter 61--Information and Returns; Subchapter
A--Returns and Records; Part II--Tax Returns or Statements; Subpart B--Income
Tax Returns: ¤ 6015; Relief from joint and several liability on joint
return. Part III--Information Returns; Subpart B--Information Concerning
Transactions with Other Persons: ¤ 6045; Returns of brokers.
Chapter 62--Time and Place for Paying Tax; Subchapter A--Place and Due Date for
Payment of Tax: ¤ 6159; Agreements for payment of tax liability in installments.
Chapter 63--Assessment; Subchapter C--Tax Treatment of Partnership Items:
¤ 6230; Additional administrative provisions. Chapter 66--Limitations;
Subchapter B--Limitations on Credit or Refund: ¤ 6511; Limitations on
credit or refund. CATEGORY 4--FEDERAL CIVILIAN AND MILITARY SERVICE
BENEFITS: Title 5--Government Organization and Employees. Part
III--Employees; Subpart A--General Provisions; Chapter 23--Merit system principles:
¤ 2301; Merit system principles: ¤ 2302; Prohibited personnel
practices. Subpart B--Employment and Retention; Chapter 33--Examination,
Selection, and Placement; Subchapter I--Examination, Certification and Appointment:
¤ 3301; Civil service; generally. Subpart D--Pay and Allowances;
Chapter 57--Travel, Transportation, And Subsistence; Subchapter II--Travel And
Transportation Expenses; New Appointees, Student Trainees, And Transferred Employees:
¤ 5737; Relocation expenses of an employee who is performing an extended
assignment. Chapter 59--Allowances; Subchapter III--Overseas Differentials
And Allowances: ¤ 5922; General provisions. Subpart G--Insurance
and Annuities; Chapter 90--Long-term Care Insurance: ¤ 9001; Definitions;
¤ 9002; Availability of insurance; ¤ 9003; Contracting authority.
Title 6--Domestic Security. Chapter 1--Homeland Security Organization:
¤ 331; Treatment of charitable trusts for members of the armed services
and other governmental organizations. Title 10--Armed Forces.
Subtitle A--General Military Law; Part I--Organization and General Military Powers;
Chapter 2--Department of Defense: ¤ 118a; Quadrennial quality of life
review. Part II--Personnel; Chapter 55--Medical and Dental Care:
¤ 1108; Health care coverage through federal employees' health benefits program:
demonstration project. Chapter 73--Annuities based on Retired or Retainer
Pay; Subchapter II- -Survivor Benefit Plan: ¤ 1448a; Election to discontinue
participation: one-year opportunity after second anniversary of commencement of
payment of retired pay. Chapter 88--Military Family Care Programs and
Military Child Care; Subchapter II--Military Child Care: ¤ 1798; Child
care services and youth program services for dependents: financial assistance
for providers. Title 37--Pay and Allowances of The Uniformed Services.
Chapter 7--Allowances: ¤ 403; Basic allowance for housing;
¤ 407; Travel and transportation allowances: dislocation allowance;
¤ 411f; Travel and transportation allowances: transportation for survivors of
deceased member to attend the member's burial ceremonies; ¤ 427; Family separation
allowance. CATEGORY 5--EMPLOYMENT BENEFITS AND RELATED STATUTORY PROVISIONS:
Title 29--Labor. Chapter 30--Workforce Investment Systems; Subchapter
I--Workforce Investment Definitions: ¤ 2801; Definitions. Subchapter
IV--National Programs: ¤ 2918; National emergency grants. Title
30--Mineral Lands and Mining. Chapter 25--Surface Mining Control and
Reclamation; Subchapter VII-- Administrative and Miscellaneous Provisions:
¤ 1304; Surface owner protection. Title 42--The Public Health and
Welfare. Chapter 46--Justice System Improvement; Subchapter XII--Public
Safety Officers' Death Benefits; Part B--Educational Assistance to Dependents
of Civilian Federal Law Enforcement Officers Killed or Disabled in the Line of
Duty: ¤ 3796d; Purposes; ¤ 3796d-1; Basic eligibility.
Chapter 84--Department of Energy; Subchapter XVI--Energy Employees Occupational
Illness Compensation Program: ¤ 7384s; Compensation and benefits to
be provided; ¤ 7384u; Separate treatment of certain uranium employees;
¤ 7385c; Exclusivity of remedy against the United States and against contractors
and subcontractors. CATEGORY 6--IMMIGRATION, NATURALIZATION, AND ALIENS:
Title 8--Aliens and Nationality. Chapter 12--Immigration and Nationality;
Subchapter II--Immigration; Part II--Admission Qualifications fFor Aliens; Travel
Control of Citizens And Aliens: ¤ 1183a; Requirements for sponsor's
affidavit of support. Part IV--Inspection, Apprehension, Examination,
Exclusion, and Removal: ¤ 1227; General classes of deportable aliens;
¤ 1229a; Removal proceedings; ¤ 1229b; Cancellation of removal; adjustment
of status; ¤ 1229c; Voluntary departure. Part IX--Miscellaneous:
¤ 1367; Penalties for disclosure of information; ¤ 1375; Mail-order
bride business. Chapter 14--Restricting Welfare and Public Benefits for
Aliens; Subchapter IV--General Provisions: ¤ 1641; Definitions.
Chapter 15--Enhanced Border Security and Visa Entry Reform; Subchapter V--Foreign
Students and Exchange Visitors: ¤ 1761; Foreign student monitoring program.
Title 19--Customs Duties. Chapter 24--Bipartisan Trade Promotion:
¤ 3805note; United States--Chile Free Trade Agreement Implementation
Act. CATEGORY 7--INDIANS: Title 25--Indians. Chapter
18--Indian Health Care. Subchapter II--Health Services: ¤ 1621h:
Mental health services. Chapter 24--Indian Land Consolidation:
¤ 2206; Descent and distribution: ¤ 2216; Trust and restricted land
transactions. Chapter 43--Native American Housing Assistance and Self-Determination:
¤ 4103; Definitions. Subchapter VIII--Housing Assistance for
Native Hawaiians: ¤ 4221; Definitions. CATEGORY 8--TRADE,
COMMERCE, AND INTELLECTUAL PROPERTY: Title 12--Banks and Banking.
Chapter 13--National Housing: ¤ 1701q; Supportive housing for the
elderly. Subchapter II--Mortgage Insurance: ¤ 1707; Definitions;
¤ 1713; Rental housing insurance: ¤ 1715e; Cooperative housing
insurance. Chapter 17--Bank Holding Companies: ¤ 1841; Definitions.
Chapter 31--National Consumer Cooperative Bank; Subchapter I-- Establishment
and Operation: ¤ 3015; Eligibility of cooperatives. Chapter
32--Foreign Bank Participation in Domestic Markets: ¤ 3106a; Compliance
with state and federal laws. Title 15--Commerce and Trade. Chapter
14A--Aid to Small Business: ¤ 632; Small business concern.
Chapter 14B--Small Business Investment Program; Subchapter V--Loans to State and
Local Development Companies: ¤ 696; Loans for plant acquisition, construction,
conversion, and expansion. Chapter 41--Consumer Credit Protection; Subchapter
IV--Equal Credit Opportunity: ¤ 1691; Scope of prohibition.
CATEGORY
9--FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST: Title 7--Agriculture.
Chapter 50--Agricultural Credit; Subchapter VI--Delta Regional Authority:
¤ 2009aa-1; Delta Regional Authority. Subchapter VII--Northern
Great Plains Regional Authority: ¤ 2009bb-1; Northern Great Plains Regional
Authority. Subchapter IX--Rural Strategic Investment Program:
¤ 2009dd-3; National Board on rural America. CATEGORY 10--CRIMES AND
FAMILY VIOLENCE: Title 18--Crimes and Criminal Procedure. Part
I--Crimes; Chapter 46--Forfeiture: ¤ 983; General rules for civil forfeiture
proceedings. Chapter 110A--Domestic Violence: ¤ 2261A; Interstate
stalking. Title 20. Chapter 28--Higher Education Resources and
Student Assistance; Subchapter VIII--Miscellaneous: ¤ 1152; Grants to
combat violent crimes against women on campuses. Title 28--Judiciary
and Judicial Procedure. Part V--Procedure; Chapter 115--Evidence; Documentary:
¤ 1738C; Certain acts, records, and proceedings and the effect thereof.
Title 42--The Public Health And Welfare. Chapter 135--Violent Crime
Control and Law Enforcement; Subchapter III- -Violence against Women; Subpart
3--Rural Domestic Violence and Child Abuse Enforcement; Part C--Civil Rights for
Women: ¤ 13981; Civil rights. Part D--Equal Justice for Women
in the Courts Act; Subpart 1-- Education and Training for Judges and Court Personnel
in State Courts: ¤ 13992; Training provided by grants. CATEGORY
11--LOANS, GUARANTEES, AND PAYMENTS IN AGRICULTURE: No new provisions
in this category of statutes. CATEGORY 12--FEDERAL NATURAL RESOURCES
AND RELATED STATUTORY PROVISIONS: No new provisions in this category of
statutes. CATEGORY 13--MISCELLANEOUS STATUTORY PROVISIONS:
Title 20--Education. Chapter 70--Strengthening and Improvement of Elementary
and Secondary Schools; Subchapter II--Preparing, Training, and Recruiting High
Quality Teachers and Principals; Part C--Innovation for Teacher Quality; Subpart
1--Transition to Teaching: ¤ 6674; Participation agreement and financial
assistance. Subchapter VII--Bilingual Education, Language Enhancement,
and Language Acquisition Programs; Part B--Native Hawaiian Education:
¤ 7512; Findings. Title 22--Foreign Relations and Intercourse.
Chapter 75--Chemical Weapons Convention Implementation; Subchapter I-- General
Provisions: ¤ 6713; Civil liability of the United States. APPENDIX
2: APPENDIX 2: Tables of Statutory Provisions Identified in 1997 Report
as Involving Marital Status That Have Been Repealed or Amended to Remove Reference
to Marital Status:
Category 1--Social
Security and Related Programs, Housing, and Food Stamps: Subject: Regulations
pertaining to garnishments; 1997 Statutory Citation: 42 U.S.C. ¤¤661-662; Status:
Repealed by Pub. L. No. 104-193; ¤ 362(b)(1), effective February 22, 1997, 110
Stat. 2246. Category 3--Taxation: Subject: Collapsible corporations;
1997 Statutory Citation: 26 U.S.C. ¤ 341; Status: Repealed by Pub. L. No. 108-
27; ¤ 302(e), May 28, 2003, 117 Stat. 763. Subject: Rollover of gain
on sale of principal residence; 1997 Statutory Citation: 26 U.S.C. ¤ 1034;
Status: Repealed by Pub. L. No. 105-34; ¤ 312(b), Aug. 5, 1997, 111 Stat. 839.
Subject: Tax on excess distribution from qualified retirement plans; 1997
Statutory Citation: 26 U.S.C. ¤ 4980A; Status: Repealed by Pub. L. No. 105-34;
¤ 1073(a), Aug. 7, 1997, 111 Stat. 948. Category 4--Federal Civilian
and Military Service Benefits: Subject: Employment of retired members
of the uniformed services; reduction in retired or retainer pay; 1997 Statutory
Citation: 5 U.S.C. ¤ 5532; Status: Repealed by Pub. L. No. 106- 65; ¤ 651(a)(1),
Oct. 1, 1999, 113 Stat. 664. Subject: Assistance to separated members
to obtain certification and ] employment as teachers or employment as teachers'
aides; 1997 Statutory Citation: 10 U.S.C. ¤ 1151; Status: Repealed by Pub. L.
No. 106-655; ¤ 1707(a)(1), Oct. 5, 1999, 113 Stat. 823. Subject: Military
child care employees; 1997 Statutory Citation: 10 U.S.C. ¤ 1792; Status: Amended
by Pub. L. No. 105-261; ¤ 1106, Oct. 17, 1998, 112 Stat. 2142; reference to marital
status removed. Subject: Job training partnership, application of federal
law; 1997 Statutory Citation: 29 U.S.C. ¤ 1706; ,Status: Repealed by Pub. L. No.
105-220; ¤ 199(b) (2), effective July 1, 2000, 112 Stat. 1059. Subject:
Rights, benefits, privileges, and immunities; exercise of authority of Secretary
of Commerce or designee (National Ocean Survey employees); 1997 Statutory Citation:
33 U.S.C. ¤ 857a; Status: Repealed by Pub. L. No. 107-372; ¤ 271(2), Dec. 19,
2002, 116 Stat. 3094 and replaced with similar provisions that omit any reference
to marital status. See 33 U.S.C. 3071 (National Oceanic and Atmospheric Administration
Commissioned Officer Corps - Rights and benefits). Category 5--Employment
Benefits and Related Statutory Provisions: Subject: Youth training program
for the disadvantaged; 1997 Statutory Citation: 29 U.S.C. ¤ 1644; Status: Repealed
by Pub. L. No. 105-220; ¤ 199(b)(2), effective July 1, 2000, 112 Stat. 1059.
Subject: Job Corps--Allowances and support; 1997 Statutory Citation: 29 U.S.C.
¤ 1699; Status: Repealed by Pub. L. No. 105-220; ¤ 199(b)(2), effective July
1, 2000, 112 Stat. 1059. Subject: Labor market information; 1997 Statutory
Citation: 29 U.S.C. ¤ 1752; Status: Repealed by Pub. L. No. 105-220; ¤ 199(b)(2),
effective July 1, 2000, 112 Stat. 1059. Category 6--Immigration, Naturalization,
and Aliens: Subject: Suspension of deportation of aliens; 1997 Statutory
Citation: 8 U.S.C. ¤ 1251; Status: Repealed by Pub. L. No. 104-208; ¤ 308(b)(7),
Sep. 30, 1996, 110 Stat. 3009-615. Category 9--Financial Disclosure
and Conflict of Interest: Subject: Alternative Agricultural Research and
Commercialization Corporation-- Board of Directors, Employees, and Facilities;
1997 Statutory Citation: 7 U.S.C. ¤ 5903; Status: Repealed by Pub. L. No. 107-171;
¤ 6201(a), May 13, 2002, 116 Stat. 418. Category 10--Crimes and Family
Violence: Subject: Interstate violation of a protection order; 1997 Statutory
Citation: 18 U.S.C. ¤ 2262; , Status: Amended by Pub. L. 106-386, ¤ 1107, Oct.
28, 2000, 114 Stat. 1464; reference to marital status removed. Subject:
Narcotic addict rehabilitation--definitions; 1997 Statutory Citation: 42 U.S.C.
¤ 3411; Status: Repealed by Pub. L. No. 106-310; ¤ 3405(b), Oct. 17, 2000, 114
Stat. 1221. Subject: Model state leadership grants for domestic violence
intervention; 1997 Statutory Citation: 42 U.S.C. ¤ 10415; Status: Repealed by
Pub. L. No. 108-36, ¤ 410, June 25, 2003, 117 Stat. 827. Category
11--Loans, Guarantees, and Payments in Agriculture: Subject: Paul Douglas
Teaching Scholarships--exceptions to repayment provisions; 1997 Statutory Citation:
20 U.S.C. ¤ 1104g; Status: Amended by Pub. L. No. 105-244, ¤ 501, October 7, 1998,
112 Stat. 1581; reference to marital status removed. Subject: Faculty
Development Fellowship Program--exceptions to repayment provisions; 1997 Statutory
Citation: 20 U.S.C. ¤ 1134r-5; Status: Repealed by Pub. L. No. 105-244, ¤ 701,
October 7, 1998, 112 Stat. 1581. Category 13--Miscellaneous Statutory
Provisions: Subject: Vocational education state plans; 1997 Statutory
Citation: 20 U.S.C. ¤ 2323; Status: Amended by Pub. L. No. 105-332, ¤ 1(b), October
31, 1998, 112 Stat. 3076; reference to marital status removed. Subject:
Vocational education definitions; 1997 Statutory Citation: 20 U.S.C. ¤ 2471; Status:
Amended by Pub. L. No. 105-332, ¤ 1(b), October 31, 1998, 112 Stat. 3076; reference
to marital status removed. Subject: Agricultural Hall of Fame; 1997 Statutory
Citation: 16 U.S.C. ¤ 977; Status: Amended by Pub. L. No. 105- 354, ¤ 1, Aug.
12, 1998, 112 Stat. 3238; reference to marital status removed. Subject:
Audits of Federally Chartered Corporations; 1997 Statutory Citation: 16 U.S.C.
¤ 1101; Status: Amended by Pub. L. No. 105-225, ¤ 1, Aug. 12, 1998, 112 Stat.
1253; reference to marital status removed. Subject: Gold Star Wives of
America; 1997 Statutory Citation: 16 U.S.C. ¤ 1602; Status: Amended by Pub. L.
No. 105-225, ¤ 1, Aug. 12, 1998, 112 Stat. 1253; replaced provision's reference
to "gold wives" with "corporation". (The name of the organization continues to
be the Gold Star Wives of America.). Subject: Navy Wives Clubs of America;
1997 Statutory Citation: 16 U.S.C. ¤ 2802; Status: Amended by Pub. L. No. 105-225,
¤ 1, Aug. 12, 1998, 112 Stat. 1436; replaced provision's reference to "Navy Wives"
with "corporation". (The name of the organization continues to be the Navy Wives
Clubs of America.). Subject: Aviation Hall of Fame; 1997 Statutory Citation:
16 U.S.C. ¤ 4307 and ¤ 4309; Status: Amended by Pub. L. No. 105-225, ¤ 1, Aug.
12, 1998, 112 Stat. 1312. These provisions' references to "survivors" were deleted.
Subject: Membership of Martin Luther King, Jr., Federal Holiday Commission;
1997 Statutory Citation: 16 U.S.C. ¤ 169j-3; Status: Repealed by Pub. L. No. 105-225,
¤ 6, Aug. 12, 1998, 112 Stat. 1253. Subject: Testing and other early
intervention services for state prisoners; 1997 Statutory Citation: 42 U.S.C.
¤ 300ff-48; Status: Repealed by Pub. L. No. 106-345; ¤ 301(a), Oct. 20, 2000,
114 Stat. 1345. Subject: Programs for older Americans--Demonstration
projects; 1997 Statutory Citation: 42 U.S.C. ¤ 3035a; Status: Provision was
omitted by Pub. L. No. 106-501, Nov. 13, 2001, 114 Stat. 2257. APPENDIX
3: Tables of Statutory Provisions Identified in 1997 Report as Involving Marital
Status That Have Been Relocated in the United States Code:
Category 1--Social
Security and Related Programs, Housing, and Food Stamps: Subject: Alien's
eligibility for benefits; 1997 Statutory Citation: 42 U.S.C. ¤ 615; Status: Relocated
to 42 U.S.C. ¤ 608(f). Category 2--Veterans' Benefits: Subject:
Medical care for survivors and dependents of certain veterans; 1997 Statutory
Citation: 18 U.S.C. ¤ 1713; Status: Relocated to 38 U.S.C. ¤ 1781. Category
4--Federal Civilian and Military Service Benefits: Subject: House of Representatives
Child Care Center; 1997 Statutory Citation: 40 U.S.C. ¤ 184g; Status: Relocated
to 2 U.S.C. ¤ 2062. Subject: National Oceanic and Atmospheric Administration
commissary privileges; 1997 Statutory Citation: 13 U.S.C. ¤ 857-4; Status: Relocated
to 33 U.S.C. ¤ 3074. Subject: Gratuities for survivors of deceased House
employees; computation; 1997 Statutory Citation: 40 U.S.C. ¤ 166b-4; Status: Relocated
to 2 U.S.C. ¤ 125. Subject: Senate employee child care benefits; 1997
Statutory Citation: 40 U.S.C. ¤ 214d; Status: Relocated to 2 U.S.C. ¤ 2063.
Category 5--Employment Benefits and Related Statutory Provisions:
Subject: Job training partnership--definitions; 1997 Statutory Citation: 29
U.S.C. ¤ 1503; Status: Relocated to 29 U.S.C. ¤ 2801. Category 6--Immigration,
Naturalization, and Aliens: Subject: Deportable aliens; 8 U.S.C. ¤ 1251;
Status: Relocated to 8 U.S.C. ¤ 1227. Category 7--Indians: Subject:
Indian land consolidation--Descent and distribution; 1997 Statutory Citation:
25 U.S.C. ¤ 2205; Status: Relocated to 25 U.S.C. ¤ 2206. Category
9--Financial Disclosure and Conflict of Interest: Subject: Appalachian
Regional Commission--personal financial interests; 1997 Statutory Citation: 40
U.S.C. ¤ 108; Status: Relocated to 40 U.S.C. ¤ 14309. Category 10--Crimes
and Family Violence: Subject: Family violence prevention and Services--definitions;
1997 Statutory Citation: 40 U.S.C. ¤ 10408; Status: Relocated to 40 U.S.C. ¤ 10421.
Category 13--Miscellaneous Statutory Provisions: Subject: Marine
Corps League; 1997 Statutory Citation: 16 U.S.C. ¤ 57a; Status: Relocated to chapter
2301; ¤ 140102. Subject: Veterans of Foreign Wars of the United States;
1997 Statutory Citation: 16 U.S.C. ¤ 113; Status: Relocated to chapter 2301; ¤
230102. Subject: Legion of Valor of the United States of America; 1997
Statutory Citation: 16 U.S.C. ¤ 633; Status: Relocated to chapter 1303; ¤ 130302.
Subject: Veterans of World War I of the United States of America; 1997
Statutory Citation: 16 U.S.C. ¤ 763; Status: Relocated to chapter 2303; ¤ 230302.
Subject: The Congressional Medal of Honor Society of the United States;
1997 Statutory Citation: 16 U.S.C. ¤ 793 and ¤ 799; Status: Relocated to chapter
405; ¤ 40502 and ¤ 40506. Subject: Blinded Veterans Association; 1997
Statutory Citation: 16 U.S.C. ¤ 859; Status: Relocated to chapter 303; ¤ 30307.
Subject: National Woman's Relief Corps, Auxiliary to the Grand Army
of the Republic; 1997 Statutory Citation: 16 U.S.C. ¤ 1005; Status: Relocated
to chapter 1537; ¤ 153703. Subject: Gold Star Wives of America; 1997
Statutory Citation: 16 U.S.C. ¤ 1601; Status: Relocated to chapter 805; ¤ 80502.
Subject: American Ex-Prisoners of War; 1997 Statutory Citation: 16 U.S.C.
¤ 2103; Status: Relocated to chapter 209; ¤ 20903. Subject: Catholic
War Veterans of the United States of America, Inc.; 1997 Statutory Citation: 16
U.S.C. ¤ 2603; Status: Relocated to chapter 401; ¤ 40103. Subject: Navy
Wives Clubs of America; 1997 Statutory Citation: 16 U.S.C. ¤2801 and ¤ 2803; Status:
Relocated to chapter 1545, ¤ 154502 and ¤154503. Subject: Army and Navy
Union of the United States; 1997 Statutory Citation: 16 U.S.C. ¤ 3903; Status:
Relocated to chapter 229; ¤ 22903. Subject: Non-Commissioned Officers
Association of the United States; 1997 Statutory Citation: 16 U.S.C. ¤ 4003; Status:
Relocated to chapter 1547; ¤ 4003. Subject: Retired Enlisted Association,
Incorporated; 1997 Statutory Citation: 16 U.S.C. ¤ 5103; Status: Relocated to
chapter 1903; ¤ 190303. Subject: National Fallen Firefighters Foundation;
1997 Statutory Citation: 16 U.S.C. ¤ 5201; Status: Relocated to Chapter 1513;
¤ 151302. Subject: Public Health Service grants for services of substance
abusers; 1997 Statutory Citation: 42 U.S.C. ¤ 280d; Status: Relocated to 42 U.S.C.
¤ 290bb-25. Subject: Programs for older Americans--state plans; 1997
Statutory Citation: 42 U.S.C. ¤ 3035; Status: Relocated to 42 U.S.C. ¤ 3027.
APPENDIX 4: CATEGORIES OF STATUTORY PROVISIONS:
CATEGORY
1--SOCIAL SECURITY AND RELATED PROGRAMS, HOUSING, AND FOOD STAMPS: This
category includes the major federal health and welfare programs, particularly
those considered entitlements, such as Social Security retirement and disability
benefits, food stamps, welfare, and Medicare and Medicaid. Most of these provisions
are found in Title 42 of the United States Code, Public Health and Welfare; food
stamp legislation is in Title 7, Agriculture.
CATEGORY 2--VETERANS'
BENEFITS: Veterans' benefits, which are codified in Title 38 of the United
States Code, include pensions, indemnity compensation for service-connected deaths,
medical care, nursing home care, right to burial in veterans' cemeteries, educational
assistance, and housing. Husbands or wives of veterans have many rights and privileges
by virtue of the marital relationship.
CATEGORY 3--TAXATION:
While the distinction between married and unmarried status is pervasive in federal
tax law, terms such as "husband," "wife," or "married" are not defined. However,
marital status figures in federal tax law in provisions as basic as those giving
married taxpayers the option to file joint or separate income tax returns. It
is also seen in the related provisions prescribing different tax consequences,
depending on whether a taxpayer is married filing jointly, married filing separately,
unmarried but the head of a household, or unmarried and not the head of a household.
CATEGORY
4--FEDERAL CIVILIAN AND MILITARY SERVICE BENEFITS: This category includes
statutory provisions dealing with current and retired federal officers and employees,
members of the Armed Forces, elected officials, and judges, in which marital status
is a factor. Typically these provisions address the various health, leave, retirement,
survivor, and insurance benefits provided by the United States to those in federal
service and their families.
CATEGORY 5--EMPLOYMENT
BENEFITS AND RELATED PROVISIONS: Marital status comes into play in many
different ways in federal laws relating to employment in the private sector. Most
provisions appear in Title 29 of the United States Code, Labor. However,
others are in Title 30, Mineral Lands and Mining; Title 33, Navigation and Navigable
Waters; and Title 45, Railroads. This category includes laws that address the
rights of employees under employer- sponsored employee benefit plans; that provide
for continuation of employer-sponsored health benefits after events like the death
or divorce of the employee; and that give employees the right to unpaid leave
in order to care for a seriously ill spouse. In addition, Congress has extended
special benefits in connection with certain occupations, like mining and public
safety. CATEGORY
6--IMMIGRATION, NATURALIZATION, AND ALIENS: This category includes federal
statutory provisions governing the conditions under which noncitizens may enter
and remain in the United States, be deported, or become citizens. Most are found
in Title 8, Aliens and Nationality. The law gives special consideration to spouses
of immigrant and nonimmigrant aliens in a wide variety of circumstances. Under
immigration law, aliens may receive special status by virtue of their employment,
and that treatment may extend to their spouses. Also, spouses of aliens granted
asylum can be given the same status if they accompany or join their spouses.
CATEGORY
7--INDIANS: The indigenous peoples of the United States have long had
a special legal relationship with the federal government through treaties and
laws that are classified to Title 25, Indians. Various laws set out the rights
to tribal property of "white" men marrying "Indian" women, or of "Indian" women
marrying "white" men. The law also outlines the descent and distribution rights
for Indians' property. In addition, there are laws pertaining to health care eligibility
for Indians and spouses and reimbursement of travel expenses of spouses and candidates
seeking positions in the Indian Health Service.
CATEGORY 8--TRADE,
COMMERCE, AND INTELLECTUAL PROPERTY: This category includes provisions
concerning foreign or domestic business and commerce, in the following titles
of the United States Code: Bankruptcy, Title 11; Banks and Banking, Title:
12; Commerce and Trade, Title 15; Copyrights, Title 17; and Customs Duties,
Title 19. This category also includes the National Housing Act (rights of mortgage
borrowers); the Consumer Credit Protection Act (governs wage garnishment);
and the Copyright Act (spousal copyright renewal and termination rights).
CATEGORY
9--FINANCIAL DISCLOSURE AND CONFLICT OF INTEREST: Federal law imposes
obligations on members of Congress, employees or officers of the federal government,
and members of the boards of directors of some government-related or government
chartered entities, to prevent actual or apparent conflicts of interest.
These individuals ,are required to disclose publicly certain gifts, interests,
and transactions. Many of these requirements, which are found in 16 different
titles of the United States Code, apply also to the individual's spouse.
CATEGORY
10--CRIMES AND FAMILY VIOLENCE: This category includes laws that implicate
marriage in connection with criminal justice or family violence. The nature of
these provisions varies greatly. Some deal with spouses as victims of crimes,
others with spouses as perpetrators. These laws are found primarily in Title
18, Crimes and Criminal Procedure, but some statutory provisions, dealing with
crime prevention and family violence, are in Title 42, Public Health and Welfare.
CATEGORY
11--LOANS, GUARANTEES, AND PAYMENTS IN AGRICULTURE: Under many federal
loan programs, a spouse's income, business interests, or assets are taken into
account for purposes of determining a person's eligibility to participate in the
program. In other instances, marital status is a factor in determining the amount
of federal assistance to which a person is entitled or the repayment schedule.
This category includes education loan programs, housing loan programs for
veterans, and provisions governing agricultural price supports and loan programs
that are affected by the spousal relationship.
CATEGORY 12--FEDERAL
NATURAL RESOURCES AND RELATED PROVISIONS: Federal law gives special rights
to spouses in connection with a variety of transactions involving federal lands
and other federal property. These transactions include purchase and sale of land
by the federal government and lease by the government of water and mineral rights.
CATEGORY
13--MISCELLANEOUS PROVISIONS: This category comprises federal statutory
provisions that do not fit readily in any of the other 12 categories. Federal
provisions that prohibit discrimination on the basis of marital status are included
in this category. This category also includes various patriotic societies chartered
in federal law, such as the Veterans of Foreign Wars or the Gold Star Wives of
America. FOOTNOTES
[1] The Defense of Marriage Act defines "marriage" as "a legal union between one
man and one woman as husband and wife"; it defines "spouse" as referring "only
to a person of the opposite sex who is a husband or a wife." The Act requires
that these definitions apply "[i]n determining the meaning of any Act of Congress,
or of any ruling, regulation, or interpretation of the various administrative
bureaus and agencies of the United States." 1 U.S.C. ¤ 7. [2] U.S. General
Accounting Office, Defense of Marriage Act, GAO/OGC-97-16 (Washington, D.C.: January
31, 1997).
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