ABSTRACT
The rights of gay and lesbian citizens in the United States has been a salient issue in recent years, seen through both the amount of legislation addressing the issue and its presence on presidential candidates' platforms. Many advocacy groups and politicians have attempted to change federal laws regarding the legal rights of same-sex couples. In 2006, a proposal for a constitutional amendment banning gay marriage was rejected by the US Congress. Many states afford gay and lesbian citizens different rights. In 1962, Illinois became the first state to decriminalize homosexual acts between consenting adults in private. Gays and lesbians, especially same-sex partners, are often not treated in the same manner as opposite-sex couples. For tax purposes, gay and lesbian couples must file individually even if their incomes are combined. Same-sex couples are therefore taxed more heavily than married couples who are taxed jointly.
