Domestic Partnership Benefits
"Domestic partnership" generally refers to unmarried couples who share a domestic life, and "domestic partnership benefits" refer to the benefits provided to the domestic partners of employees of a company or government. Before the federal legalization of same-sex marriage, domestic partnership registries and benefits were provided by states, municipalities, and companies as a way of recognizing same-sex unions, although domestic partnerships were not necessarily limited to them. In corporate America, domestic partnership benefits became a competitive advantage, because they attracted LGBTQ people and allies. Unlike the benefits received by married couples, domestic partnership benefits were taxable, but they were formal recognition of same-sex unions and a step towards legalizing same-sex marriage.