Marriage then would have no more value than any other bussiness partnership or a tax shelter. I also understand that many of the rights or privelages that many homosexuals are seeking are related to those normally associated with a spouse. These can be addressed through living wills and power-of-attorney type documentation. The tax incentives for marriage were designed to offset the costs of carring for and raising children. Granted, currently couples with no children also benifit but that was not the intent. Is the real agenda here that they simply want to pay less taxes?