Taxation of Employee Benefits: Rhode Island
Federal law and guidance on this subject should be reviewed together with this section.
Author: William E. O'Gara, Pannone Lopes Devereaux & O'Gara LLC
Summary
- Same-sex marriage is legal in Rhode Island and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. The value of health insurance benefits provided to an employee's same-sex civil union partner is also not taxable in Rhode Island. See Same-Sex Couple Health Insurance Benefits.