You have every opportunity to be married if you choose to at some point. External factors (finding the right person, being ready to marry, wanting to marry at all as a personal preference) may affect your decision to take advantage of the benefit, but you have every opportunity to take advantage of the benefit. All adults do. This benefit is not only a tax benefit, but an insurance benefit, an intestate succession benefit, and a whole host of other benefits that arise in the course of life.

To say that a homosexual cannot take advantage of the benefit because we are going to deny them the opportunity to enter into this government-recognized socioeconomic status, is to deny them equal protection under law.