No one should ever be discriminated against for their sexual orientation or identity. All Americans are created equally and should have equal constitutional protections. This applies to same sex marriages.
It is unconstitutional to prevent a same sex couple from receiving the same tax benefits as any other American couple.
I also support same sex couples adopting children. As a cable guy I have been in thousands of peoples homes. I have met so many wonderful people including same sex couples. Being a good parent has nothing to do with sexual orientation or identity.