30, Election of Domestic Partners, removes another constraint for couples becoming Registered Domestic Partners. This law was proposed by Scott Wiener and approved by Governor Newsom on July 30, 2019. SB 30 gives heterosexual couples the choice to become registered domestic partners under California state law.

SB 30 gives heterosexual couples the choice to become registered domestic partners under California state law. This law amends several sections from the Family Code primarily dealing with adding heterosexual couples to sections previously held only for same sex and heterosexual couples over 62 years of age.

How are domestic partnerships a way for heterosexual couples?

In their zeal to provide a legal alternative to banned marriage for same-sex couples, some states may have created a new tax shelter for heterosexual couples. By choosing domestic partnership or civil union over marriage, opposite-sex couples are able to avoid paying a federal income tax marriage penalty, just as same-sex couples can.

Do you have to be married to file taxes as a domestic partner?

No. Like other provisions of the federal tax law that apply only to married taxpayers, section 66 and section 469(i)(5) do not apply to registered domestic partners because registered domestic partners are not married for federal tax purposes.

Who are registered domestic partners for federal tax purposes?

These individuals are not considered as married or spouses for federal tax purposes. For convenience, these individuals are referred to as “registered domestic partners” in these questions and answers.

Can a same-sex couple file jointly in a domestic partnership?

Couples that choose domestic partnership or civil union are barred from filing jointly on their federal return, thus cannot benefit from the marriage bonus. However, unlike same-sex couples, opposite-sex couples can always choose to marry in any state if their financial situation changes.