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House Revenue and Taxation Committee Chairman Gary Collins, R-Nampa, listens to testimony urging the panel to reject new rules that require same-sex couples legally married in other states but living in Idaho to file taxes separately at the Idaho Capitol in Boise on Tuesday, Jan. 14, 2014. After hearing that the rule would force couples to pay more in taxes and do additional paperwork, lawmakers voted 13-2 to adopt the rule _ on grounds they are following Idaho law defining marriage and the voter-enacted 2006 constitutional amendment banning same-sex marriage. (AP Photo/John Miller)

House Revenue and Taxation Committee Chairman Gary Collins, R-Nampa, listens to testimony urging the panel to reject new rules that require same-sex couples legally married in other states but living in Idaho to file taxes separately at the Idaho Capitol in Boise on Tuesday, Jan. 14, 2014. After hearing that the rule would force couples to pay more in taxes and do additional paperwork, lawmakers voted 13-2 to adopt the rule _ on grounds they are following Idaho law defining marriage and the voter-enacted 2006 constitutional amendment banning same-sex marriage. (AP Photo/John Miller)

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