While attending a concert in Mount Vernon, I noticed a lesbian couple with child. Besides being pleased with this mother-to-be, I also tried to envision the tax consequences of their decision.

Because they do not fall under marital or domestic partnership laws they would have to pay full taxes.

Assuming a $30,000 annual income and two stay-at-home moms for comparison: A married couple would have a standard deduction of $6,550 and personal exemptions of $7,500 reducing their taxable income to $15,950.

The domestic partner would receive no deduction for the child or the mother. Her standard deduction would be $3,900 and her personal exemption would be $2,500, reducing her taxable income to $23,600.

The married couple's tax would be $2,389 while the partnership's tax would be $3,566-for a difference of $1,177. This represents a 49 percent tax bias in favor of the married couple.

The children from your community need food, medicine and shelter. So do the children from our community. An extra $1,177 would supply a lot of these essentials.

Sheila L Richardson
Bellingham WA