Of course, there's still a long list of federal benefits that will remain out of reach. Since the federal Defense of Marriage Act -- which defines marriage as between a man and a woman -- is still being enforced, gay couples in New York will still need to file separate federal tax returns. They will not be eligible for Social Security spousal or survivor benefits. And they will continue to owe extra income taxes on their spouse's health insurance benefits -- a cost that opposite-sex married couples don't have to pay.