Montana’s 1,348 same-sex couples resemble married, different-sex couples in many ways. Like married couples, Montana’s same-sex couples live throughout the state, are financially interdependent, participate in the economy, and are raising children. Should the state provide legal recognition to same-sex couples, prior studies suggest it would have modest beneficial impacts on the state’s economy. The positive bugetary impact is driven significantly by savings in public benefits programs, as well as by new filing fees and other minor factors.