The opinion
CONCURRING OPINION BY
President Judge COLINS.
I concur in the majority’s ultimate conclusion, but I cannot join in much of that opinion’s discussion. Clearly, the City of Philadelphia, like private employers, can extend health and pension benefits to its employees’ partners, but the ordinances in question, as written, confer greater rights on same-sex partners than on unmarried heterosexual couples: the right to pension and health benefits and excluding transfers between from life partners from local realty transfer tax. Ordinance No. 970750, as written, represents an attempt by the City to establish a civil marriage between same-sex partners, when the authority to do so, under the laws of this Commonwealth, is reserved to the General Assembly.
Senior Judge KELLEY joins in the Concurring Opinion.