Taxation of Employee Benefits: Delaware
Federal law and guidance on this subject should be reviewed together with this section.
Author: Alice Gilman
Summary
- Same-sex marriage is legal in Delaware and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. Similarly, the value of health insurance benefits provided to an employee's same-sex civil union partner is not taxable in Delaware. See Same-Sex Couple Health Insurance Benefits.
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