the partners of homosexual employees. The Israeli State Attorney's Office has extended the spousal exemption from property-transfer taxes to same-sex couples. Israel's Attorney General has granted legal recognition to same-sex couples in financial and other business matters. Attorney General Meni Mazuz said the couples will be treated the same as common-law spouses, recognizing them as legal units for tax, real estate, and financial purposes. Mazuz made his decision by refusing to appeal a district court ruling in an inheritance case that recognized the legality of a same-sex union, his office said in a statement. Mazuz did differentiate, however, between recognizing same-sex unions for financial and practical purposes, as he did, and changing the law to officially sanction the unions, which would be a matter for Parliament, according to the statement. The city of Tel Aviv recognizes unmarried couples, including gays and lesbians, as family units and grants them discounts for municipal services. Under the bylaw, unmarried couples qualify for the same discounts on daycare and the use of swimming pools, sports facilities, and other city-sponsored activities that married couples enjoy. On 29 January 2007, following a Supreme Court ruling ordering them to do so, Jerusalem registered its first same-sex couple, Avi and Binyamin Rose. In 2010, Israel's marriage law was amended with the passage of the Civil Union Law for Citizens with no Religious Affiliation, 2010, allowing an opposite-sex couple to form a civil union in Israel if they are both registered as officially not belonging to any religion. There have been five failed legislative attempts in the Knesset to recognise same-sex unions. The first attempt was a civil marriage bill, which included provisions for same-sex marriages, introduced by Meretz. The bill was rejected in May 2012 in a 39 to 11 vote, with 70 not attending. The second and third attempts were two similar bills that would have provided for civil unions in Israel for both opposite-sex and same-sex couples; one introduced by Hatnuah, and the other by Yesh Atid. At the same time, Meretz proposed a civil marriage bill, which included provisions for same-sex marriages. On 8 July 2015, the Knesset rejected the Meretz and Yesh Atid bills, in a 39-50 vote, while Hatnuah's bill was rejected on 22 February 2016 in a 40-47 vote. In June 2018, the Knesset rejected a same-sex marriage bill introduced by The Zionist Union. The bill failed by just three votes, 39-42.