Despite an instruction from the federal tax agency in the US, the state of Indiana has introduced a measure to deny tax benefits to same-sex couples.

The US Internal Revenue Service (IRS), in August announced that same-sex couples who were legally married would be recognised for federal tax purposes, irrespective of their home state’s legal position on equal marriage.

A proposal added on Monday evening in Indiana would mean the state would split from that policy change.

It is up for a vote on Tuesday evening in the state.

Gay rights group Indiana Equality Action expressed “deep concern”, at the proposal, saying that it may disrupt the filing of taxes for couples at the end of the tax year.

Senator Brandt Hershman said tax policy should not be the place to debate social issues.