Having a unique ID for 2 different tables
This should do it I think.

CREATE TABLE Foo 
(
FooId INT PRIMARY KEY,
Active BIT NOT NULL,
UNIQUE(FooId, Active)
)

CREATE TABLE FooActive 
(
FooId INT PRIMARY KEY,
Active AS CAST(1 AS BIT) PERSISTED,
FOREIGN KEY (FooId, Active) REFERENCES Foo(FooId, Active)
)

CREATE TABLE FooInActive 
(
FooId INT PRIMARY KEY,
Active AS CAST(0 AS BIT) PERSISTED,
FOREIGN KEY (FooId, Active) REFERENCES Foo(FooId, Active)
)