Robert Rector of the Heritage Foundation has a short report showing how the Senate health care bill establishes what is effectively a federal marriage tax:
The Senate health care bill sends a clear message: Married couples are second-class citizens. On the other hand, the bill establishes cohabiters as a privileged special interest, quietly channeling tens of thousands of dollars to them in preferential government bonuses.
Offering couples massive financial rewards on the condition they jettison their wedding vows, or decline to make them in the first place, is absurd social policy. But that would be the established policy of the U.S. government if Obamacare becomes law.
Read the full report (pdf) to see why this is true.