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In some firms, domestic partners are eligible to receive health benefits. When employers provide domestic partner benefits, the employees’ same-sex or opposite-sex domestic partners are eligible to receive the same benefits as do the spouse or legal dependent of one of the firm’s employees. In 2013, the U.S. Supreme Court struck down part of the Defense of Marriage Act. Under its ruling, gay couples married in states where it is legal must receive the same federal health, tax and other benefits heterosexual couples receive. Then, in 2015, the U.S. Supreme Court held that same-sex couples can marry nationwide. After the 2015 decision, the percentage of employers providing same-sex domestic partner benefits dropped, from 59% to 48%. Some employers such as IBM and Verizon said they would phase out domestic partner benefits, but gave employees who were receiving such benefits time to consider getting married. With same sex marriage legal in all 50 states, the trend is to not differentiate between types of spouses in offering benefits.