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Taxation of Employee Benefits: Louisiana

Taxation of Employee Benefits requirements for other states

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.