New York State Senator Ruben Diaz, Sr. is not “comfortable” with a bill that would allow married gay and lesbian couples to file joint state tax returns.

Diaz became the face of opposition in the Senate to last year's bill that would have legalized gay marriage in the Empire State. While the bill died in the Senate, New York is moving ahead in recognizing legal gay marriages performed outside its borders. Neighboring Connecticut, Vermont and Canada offer the institution.

Openly gay New York Assemblyman Daniel O'Donnell introduced the bill that seeks to remove a barrier that forbids gay couples from filing jointly.

The state determines an individual's income tax filing status by his or her federal status. The Defense of Marriage Act (DOMA) defines marriage as a heterosexual union for federal agencies, including the Internal Revenue Service.

The language has been tucked inside the Legislature's revenue bill currently being debated.

Diaz, a Pentecostal minister, told the New York Daily News that he was not “comfortable” with the legislation.