http://www.heritage.org/research/reports/2010/01/the-new-federal-wedding-tax-how-obamacare-would-dramatically-penalize-marriage?utm_source=heritagefoundation&utm_medium=email&utm_campaign=&utm_content=&utm_source=heritagefoundation&utm_medium=email&utm_content=headline&utm_campaign=saturday131005 from the article: Analyzing Anti-Marriage Discrimination in the Senate Health Care Bill The Senate bill is designed to provide health care benefits that are substantially more generous for lower-income persons. The bill’s anti-marriage penalties occur because of the income counting and benefit structure rules of the bill. If a two-earner couple is married, the bill counts their income jointly; since the joint income will be higher, a married couple’s health care subsidies would be lower. By contrast, if a couple cohabits rather than marrying, the bill counts each partner’s income separately. Separate counting means that, all else being equal, cohabiters would be treated as having lower incomes and therefore receive disproportionately greater government benefits. The bottom line: under the bill, a cohabiting couple would receive substantially higher health care subsidies than a married couple even when the total incomes of both couples are identical. Tables 1 through 5 in the appendix illustrate this pattern of pervasive financial discrimination against married couples. In the examples in the charts, the couples are assumed to have no dependent children, neither partner has employer-provided health insurance, and each couple’s earned income is assumed to be split equally between the partners—if a married couple has an income of $50,000, the husband is assumed to earn $25,000 and the wife $25,000. (The details of the analysis are described in the appendix to this paper.) As Tables 4 and 5 show, under the Senate bill, married couples in general would receive between $1,500 and $10,000 less in government health care support than would cohabiting couples with the same total income.