The two cases are to be argued before the Supreme Court on March 26 and 27.
In the brief filed on Wednesday, attorney Sabin Willett wrote that DOMA "requires that employers treat one employee differently from another, when each is married, and each marriage is equally lawful."
DOMA does not create any uniformity nationwide, Willett said, because 12 states in total either authorize same-sex marriage or recognize marriages that have been performed in other states.
That creates a burden for employers, particularly those who do business nationwide, he added.
Willett also wrote that the law forces companies to discriminate, sometimes in contravention of their own internal policies and local laws, when dealing with healthcare plans and other benefits.
"We must do all of this in states, counties and cities that prohibit workplace discrimination on the basis of sexual orientation and demand equal treatment of all married individuals," he added.
In briefs already filed in support of marriage being restricted to heterosexual unions, business interests have not been represented. The U.S. Chamber of Commerce has not taken a stand on the issue.
(Reporting by Lawrence Hurley; Editing by Howard Goller and Cynthia Osterman)
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