Two state representatives from the Chicago area are committed to bringing a bill to vote before new members of the state congress are sworn into office in January. This vote will come on the heels of a wave of sentiment that favors the passage of such a bill that has swept across the country. With the known support of Governor Pat Quinn, Chicago Mayor Rahm Emanuel and, last but not least, President Obama, it is highly likely this bill will pass. It has been less than 18 months since the passage of the Civil Unions Act in Illinois which legalized same sex unions (and opposite sex unions). The passage of gay marriage legislation would bring Illinois as far as it can go with same sex marriage. The big question is when the federal government will adopt gay marriage to avoid the conflicts primarily related to the tax code that currently exist between states who have adopted civil unions or gay marriage and the Internal Revenue Code.