New Jersey Legislature, under pressure from state's highest court to offer marriage or its equivalent to gay couples, approved the civil unions bill Thursday.

New Jersey's Gov. Jon S. Corzine signed legislation Thursday giving gay couples all the rights and responsibilities of marriage allowed under state law.

"We must recognize that many gay and lesbian couples in New Jersey are in committed relationships and deserve the same benefits and rights as every other family in this state," Gov. Jon S. Corzine said in signing the legislation.

For gay and lesbian couples, civil unions represent an upgrade from the domestic partnerships that the state has offered since 2004, Pride Source says.

Gay couples would now be entitled to all the rights, privileges and responsibilities of marriage such as adoption rights, inheritance rights, hospital visitation, medical decision-making rights, alimony rights and the right not to testify against a partner in court.

Gay couples in New Jersey will not be married - or entitled to the same benefits - as married couples. They won't be able to file their federal returns jointly, and they won't be able to report health benefits as income to the IRS and would be subject to taxes. Surviving partners won't be able to collect deceased partners' Social Security benefits and may not be able to collect their pensions.

New Jersey will become the third state offering civil unions to gay couples and the fifth allowing gay couples some version of marriage. Connecticut and Vermont also offer civil unions for gay couples, while Massachusetts allows gay couples to marry.