Taxation of Employee Benefits: Louisiana
Federal law and guidance on this subject should be reviewed together with this section.
Author: Brightmine Editorial Team
Summary
- Based on the US Supreme Court ruling in Obergefell v. Hodges, the value of health insurance benefits provided to an employee's same-sex spouse is not subject to income tax withholding. The value of such benefits provided to an employee's same-sex civil union partner or domestic partner is taxable in Louisiana. See Same-Sex Couple Health Insurance Benefits.