January 30, 2007
Lots of Sound and Fury
GayPatriot is up in arms (surprise). The evil anti-gay Democrats have blocked a pro-gay bill, merely because it was introduced by a Republican.
Or, so he would like you to believe.
First of all, there seems to be some belief that this could be aimed at sinking the Minimum Wage Increase.
Even if not, though, this is hardly a major piece of pro-gay legislation.
Here’s the text of the pro-gay part of the amendment (You can find it by searching for all of the bills Smith has introduced. It was introduced 1/23/06):
``(1) ALLOWANCE OF DEDUCTION.--In the case of a taxpayer who is an employee within the meaning of section 401(c)(1), there shall be allowed as a deduction under this section an amount equal to the amount paid during the taxable year for insurance which constitutes medical care for--
``(E) an individual--
``(i) who is designated by the taxpayer for purposes of this paragraph,
``(ii) who is not the spouse or qualifying child of such taxpayer or any other taxpayer for any taxable year beginning in the calendar year in which the taxpayer's taxable year begins, and
``(iii) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
For purposes of subparagraph (E)(i), not more than 1 person may be designated by the taxpayer for any taxable year.''.
(b) Conforming Amendment.--Subparagraph (B) of section 162(l)(2) of the Internal Revenue Code of 1986 is amended by striking ``or of the spouse of the taxpayer'' and inserting ``, of the spouse of the taxpayer, or of any individual described in paragraph (1)(E)''.
Yes, this can be used by gays to deduct the cost of their DP. If the person is self-employed.
If Smith was really concerned, wouldn’t he make this a deduction available to all domestic partners?
(As a side note, while Smith has not been a beacon of pro-gay voting, he hasn’t been horrible either.)
Comments: