Taxation of Employee Benefits: District of Columbia
Federal law and guidance on this subject should be reviewed together with this section.
Authors: Stuart R. Buttrick and Tareen Zafrullah, Faegre Drinker Biddle & Reath LLP
Summary
- Same-sex marriage is legal in the District of Columbia. The value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. The same applies to employees in registered domestic partnerships. See Same-Sex Couple Health Insurance Benefits.