Taxation of Employee Benefits: Virginia
Federal law and guidance on this subject should be reviewed together with this section.
Author: Brightmine Editorial Team
Summary
- Same-sex marriage is legal in Virginia and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable in the state. Virginia does not recognize same-sex civil unions or domestic partnerships. The value of health insurance benefits provided to an employee's same-sex civil union partner or domestic partner, and/or their dependents, is subject to state income tax withholding See Same-Sex Couple Health Insurance Benefits.