In some ways, the most important aspect of the Marriage Equality Act1 was its effect on state tax matters. That is because for most other purposes, New York had already recognized valid marriages from other jurisdictions. As a result, lesbian and gay New Yorkers who married in nearby states like Massachusetts or Connecticut were already married in the eyes of New York State officials, except for purposes of state taxation. The different tax treatment of same-sex spouses under federal and state tax laws creates some difficulties for same-sex spouses. Their taxes become more complicated. But, as I conclude, the movement toward equality is a good one. And the difficulty in applying these two separate tax regimes to same-sex couples is likely to lead toward real equality in the end.