Advocates of same-sex marriage said their argument is bolstered by a study that shows allowing gays and lesbians the right to tie the knot in Maryland would provide a modest benefit to the state's bottom line.

The study released Wednesday by the Williams Institute on Sexual Orientation at the UCLA School of Law concluded that Maryland's budget would see a positive impact of $3.2 million annually if the state allowed same-sex couples to marry.

The report found that the loss of revenue from transfer taxes and increased spending on state employee benefit programs would be outweighed by a reduction in spending on public benefit programs and sales tax revenue from weddings.

The Williams Institute has conducted similar surveys in eight other states; all have found an economic benefit from legalizing gay marriage.

Opponents of gay marriage in Maryland argue that legalizing same-sex unions would undermine traditional families and lead to homosexuality being taught in schools. The impact on the budget has rarely entered the debate.