Laws and Regulations Regarding Benefits for Same-Sex Couples
No laws prohibit a private employer from offering partner benefits, but federal and state laws do affect how those benefits are taxed. Laws such as the federal Defense of Marriage Act of 1996 and constitutional amendments at the state level have been interpreted to prohibit partner benefits for employees of those government entities.
Benefits affected by various federal and state laws include the taxation of health insurance benefits, such as benefit structures that employ a Flexible Spending Account, Health Reimbursement Account or Health Savings Account, as well as family and medical leave and COBRA benefits continuation.
The Defense of Marriage Act of 1996, which renders invalid most state or local tax provisions for gay, lesbian, bisexual and transgender families for the purpose of federal taxes.
State
7 states and the District of Columbia provide legal constructs for same-sex partners and their dependents such that state taxes may be recorded differently for the purposes of health benefits, and may also extend state Family and Medical Leave Act or similar spousal benefits to domestic partners.
Equal Benefits Ordinances
An equal benefits ordinance is a law that requires contractors with a state or local government to offer equal benefits to its employees. To comply with such a law, a contractor that offers health insurance and other benefits to employees’ spouses must offer equivalent coverage to employees’ domestic partners.
Domestic Partner Registries
Domestic partner registries in some state and local jurisdictions recognize same- and/or opposite-sex couples for the purposes of benefits and services. These registries serve as an alternative to affidavits and other forms of proof some employers require in order for employees to receive domestic partner benefits.
