In the United States, domestic partnership is a city-, county-, state-, or employer-recognized status that may be available to same-sex couples and, sometimes, opposite-sex couples. Although similar to marriage, a domestic partnership does not confer any of the myriad rights and responsibilities of marriage afforded to married couples by the federal government. Domestic partnerships in the United States are determined by each state or local jurisdiction, so there is no nationwide consistency on the rights, responsibilities, and benefits accorded domestic partners. Couples who live in localities without civil unions or domestic partnerships may voluntarily enter into a private, informal domestic partnership agreement, specifying their mutual obligations; however, this involves drawing up a number of separate legal documents, including wills, power of attorney, healthcare directives, child custody agreements, etc., and is best done with the guidance of a local attorney. Without governmental enforcement of the agreement, all such provisions of the partnership may be ignored by hospitals, healthcare professionals, or other persons, and may be held invalid by state courts in disputes over child custody or over a deceased partner's estate. Terminology As understood in the United States, a civil union is a legally recognized status almost identical to marriage, whereas domestic partnership often connotes a lesser status that may or may not be recognized by local law. However, the terminology is still evolving; the exact level of rights and responsibilities of domestic partnership depends on the particular law of a given jurisdiction. Since 1999, the West Coast states of California, Oregon, Washington, and Nevada have all passed domestic partnership statutes; in contrast, most legislatures in the New England region and New Jersey have preferred the term civil unions. In many other countries, the equivalent legal status is referred to as registered partnership, and domestic partnership refers to cohabitation, rather than a legal status. Legal rights The legal rights afforded to partners depends on the location. State-level recognition of partners is, generally, significantly stronger and can help partners secure benefits such as leave similar to that provided under the Family and Medical Leave Act. The range of benefits is generally greater in such cities as San Francisco, New York City, and Washington, D.C. Employment benefits Some public- and private-sector U.S. employers provide health insurance or other spousal benefits to same-sex partners of employees, although the employee receiving benefits for his or her partner may have to pay income tax on the