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LGBT rights in Nevada Nevada (USA) Same-sex sexual activity legal? Legal since 1993 Gender identity/expression Transsexual persons may receive new birth certificate after sex reassignment surgery Recognition of relationships Domestic partnership Restrictions: Nevada Question 2 (2002) limits marriage to only between a man and a woman Adoption Full joint adoption is only legally allowed within a domestic partnership Contents 1 Laws against homosexuality 2 Gender identity/expression 3 Recognition of same-sex relationships 4 Federal Income Tax 5 Discrimination and hate crime protections 6 See also 7 References Laws against homosexuality See also: Sodomy laws in the United States#State laws prior to 2003 invalidation After a long, vigorous campaign, Nevada decriminalized homosexuality in 1993, ten years before Lawrence v. Texas struck down sodomy laws nationwide. The age of consent for both homosexual and heterosexual relations is 16 [1]. Gender identity/expression See also: Legal aspects of transsexualism Individuals who have recently undergone sex reassignment surgery will be issued a new birth certificates under a Court order [2]. Recognition of same-sex relationships Main article: Recognition of same-sex unions in Nevada Same-sex marriage was constitutionally banned in 2002. Nevada Question 2, a proposed amendment that would ban same-sex marriage, was passed with 66.9% of voters in favor. On May 21, 2009, the state legislature passed the Domestic Partnership Responsibilities Act 2009 to grant both opposite-sex and same-sex couples (over 18) all of the state's exact responsibilities, obligations, rights, entitlements and the benefits of marriage within a type of domestic partnership registry without calling it "marriage". Governor Jim Gibbons vetoed the bill a week later, saying, "I do not believe in it". On May 31, 2009 both the Assembly and Senate overrode his veto with an additional two votes from each House.[3] The law went into effect on October 1, 2009. Federal Income Tax The Internal Revenue Service ruled in May 2010 that its rules governing communal property income for married couples extend to couples who file taxes in a community property state that recognizes domestic partnerships or same-sex marriages. Couples with registered domestic partnerships in Nevada, a community property state, must first combine their annual income and then each must claim half that amount as his or her income for federal tax purposes.[4] Discrimination and hate crime protections Since 1999, discrimination based on a person's actual or perceived sexual orientation is prohibited [5] in: accommodations housing private and public employment There currently no laws prohibiting discrimination based on gender identity. See also LGBT portal Politics of Nevada LGBT rights in the United States Rights and responsibilities of marriages in the United States Recognition of same-sex unions in Nevada References ^ ^ ^ ^ New York Times: Tara Siegel Bernard, "Tax Season Gets Trickier for Some Gay Couples," March 29, 2011, accessed April 5, 2011 ^ v · d · e Part of a series on LGBT rights in the United States By entity State Alabama  · California  · Colorado  · Connecticut  · Delaware  · District of Columbia  · Florida  · Georgia  · Hawaii  · Illinois  · Iowa  · Louisiana  · Maine  · Maryland  · Massachusetts  · Michigan  · Minnesota  · Nevada  · New Hampshire  · New Jersey  · New York  · North Carolina  · Ohio  · Oregon  · Pennsylvania  · Rhode Island  · Texas  · Utah  · Vermont  · Washington  · West Virginia  · Wisconsin  · Wyoming Insular area American Samoa · District of Columbia · Puerto Rico By type Same-sex unions (Marriage · Civil union · Domestic partnership (by municipal areas)) · Sexual orientation and the United States military (Don't ask, don't tell · 2010 repeal) Nationwide precedents Defense of marriage amendment (Defense of Marriage Act) · Hate crime laws in the United States (Matthew Shepard and James Byrd, Jr. Hate Crimes Prevention Act) · Sodomy laws in the United States (Lawrence v. Texas) See also LGBT movements in the United States