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.

The Food and Drug Administration prohibits the donation of blood by any man who has had sex with another man (MSM) since 1977. This research brief uses data sources to estimate the size of the MSM population and apply those estimates to blood donation patterns in the US to predict the impact of lifting the ban on the nation’s blood supply.

Bisexual women and gay men had elevated risks of experiencing intimate partner violence (IPV). For bisexual women, 95% of IPV annual incidents reported occurred outside a same-sex relationship. Almost all (97%) of the annual incidents of IPV incidents occurring to male victims involved a male intimate partner. Lesbians were not at higher risk for intimate partner violence.

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.

This week Americans will rush to complete their tax returns, and perhaps to write out a check to the Internal Revenue Service. For some taxpayers, the pain will be sharper, particularly for gay, lesbian, and bisexual individuals and their families. While same-sex couples in Massachusetts, Connecticut, and soon in Iowa and Vermont may marry, the federal government still does not recognize same-sex couples as married, no matter where they live. As a result, same-sex couples pay more in taxes and receive fewer benefits than do married different-sex couples.

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 in 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.

Using the American Community Survey (ACS), we estimate that approximately 30,185 federal employees have same-sex partners who are not federal employees and are thus eligible for federal benefits. This report estimates the cost of providing these benefits at $41.0 million in the first year and $675 million over ten years. Discretionary spending under the bill would increase by $51.7 million in the first year and $666 million over ten years. Direct spending would increase by $127 million over ten years. The United States Postal Service will spend $20.1 million in the first year, but that additional spending will not be counted in the federal budget. This legislation would result $10.7 million in increased tax revenue in the first year and $118 million over ten years.

This memo summarizes current research about the potential impact on the State of Hawai’i of HB444 HD1 SD1: Relating to Civil Unions on the state economy and budget. We estimate that between 569 and 1,285 same-sex couples will enter civil unions in the first four years that registration is available. Over twenty studies conducted during the past ten years, including by a number of state governments and the Congressional Budget Office, suggest that HB444 will have the following positive fiscal effects. Our analysis is consistent with a recent analysis of the HB444 conducted by researchers at the University of Hawai’I showing measurable and positive effects.