On January 26th, 2010, Oregon voters will vote on two legislative tax initiatives. Measure 66 would increase the marginal tax rate on personal income above $250,000 for couples, and Measure 67 would increase the $10 minimum corporate tax and increase marginal tax rates for businesses earning in excess of $250,000. Together, these measures will help Oregon confront its budget shortfalls by increasing revenues by as much as $730 million, over 5% of the currently approved general fund budget.1 If voters reject these measures, the legislature may substantially decrease spending on social services and programs.2 Such cuts would negatively affect many individuals and families in Oregon’s LGBT community, particularly those who are poor, families with children, the elderly, youth in institutionalized settings, the disabled, and those living with HIV/AIDS.

In this brief, we use data from the 2006-2008 American Community Survey (ACS) to estimate the number of Oregonians in same-sex couples who utilize social services and programs. Since that survey predates the recent recession, the current number of affected LGBT recipients is likely to be even higher than the figures presented here. Although the ACS does not include the entire LGBT population, only those individuals that identify as being in a same-sex relationship, or all of the many services and programs offered by the State that are being considered for cuts, the ACS provides a snapshot of same-sex couples in Oregon who may encounter decreased or eliminated services and programs if Measures 66 and 67 fail to pass.

This report provides a general overview of Asian and Pacific Islanders (API) in same-sex couples as well as the broader API lesbian, gay, and bisexual (LGB) population in California.

We use data from the 2005/2006 American Community Survey (ACS), conducted by the U.S. Census Bureau, to compare the characteristics of APIs in same-sex couples to their different-sex married counterparts. In all cases, when this report describes characteristics of couples, the data source is the ACS. While the ACS provides an excellent source of information about those in same-sex couples, it cannot provide information about the larger API LGB population since it includes no explicit question about sexual orientation.

This report provides a general demographic overview of same-sex couples as well as the broader lesbian, gay, and bisexual (LGB) population in California.

We use the 2005/2006 American Community Survey (ACS), conducted by the U.S. Census Bureau, to compare characteristics of same-sex couples to their different-sex married counterparts. In all cases, when this report describes characteristics of couples, the data source is the ACS. While these data provide an excellent source of information about same-sex couples, it cannot provide information about the broader LGB population because it includes no explicit questions about sexual orientation.

This report provides a general overview of Latinos/as in same-sex couples as well as the broader Latino/a lesbian, gay, and bisexual (LGB) population in California.

We use data from the 2005/2006 American Community Survey (ACS), conducted by the U.S. Census Bureau, to compare the characteristics of Latino/as in same-sex couples to their different-sex married counterparts. In all cases, when this report describes characteristics of couples, the data source is the ACS. While the ACS provides an excellent source of information about those in same-sex couples, it cannot provide information about the larger Latino/a LGB population since it includes no explicit question about sexual orientation.

This report provides a general overview of Black individuals in same-sex couples as well as the broader Black lesbian, gay, and bisexual (LGB) population in California.

We use data from the 2005/2006 American Community Survey (ACS), conducted by the U.S. Census Bureau, to compare the characteristics of Black people in same-sex couples to their different-sex married counterparts. In all cases, when this report describes characteristics of couples, the data source is the ACS. While the ACS provides an excellent source of information about those in same-sex couples, it cannot provide information about the larger Black LGB population since it includes no explicit question about sexual orientation.

To more accurately measure the effect of anti-discrimination laws, this report compares sex, race, and sexual orientation complaint rates through a population-adjusted model. Today, twenty states and the District of Columbia prohibit employment discrimination based on sexual orientation. Of those, thirteen also prohibit discrimination on the basis of gender identity. An aggregation of all available state level data reveals that sexual orientation discrimination laws are used at similar frequencies by Lesbian, Gay, and Bisexual (LGB) workers as sex discrimination laws by female workers, both at 5 complaints per every 10,000 workers. Race complaints are filed at the higher rate of 7 per 10,000 workers.

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.

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.

This analysis estimates the impact of extending marriage to same-sex couples on state and local government revenues in New Jersey. Using the best data available, we estimate that allowing same-sex couples to marry will result in approximately $15.1 million in new revenue over the next three years.

Our analysis relies on the same methods that we used in previous studies of the fiscal impact of marriage for same-sex couples on Washington, New Mexico, New Hampshire, California, Connecticut, Colorado, New Jersey, Massachusetts, Vermont, Maryland, and Iowa. The full methodology for our analysis is set out in Supporting Families, Saving Funds: A Fiscal Analysis of New Jersey‘s Family Equality Act. These studies have found that extending the rights and obligations of marriage to same-sex couples would have a positive impact on each state‘s budget. Similar conclusions have been reached by legislative offices in Connecticut and Vermont and by the Comptroller General of New York. In addition, the Congressional Budget Office has concluded that if all fifty states and the federal government extended the rights and obligations of marriage to same-sex couples, the federal government would benefit by nearly $1 billion each 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.