Same-Sex Marriage Rulings in Arkansas, Idaho, Oregon, Pennsylvania: Employment Law Manual, Quick Reference Chart Updated

Author: Gloria Ju

Following the trend of states legalizing same-sex marriage, state courts in Arkansas, Idaho, Oregon and Pennsylvania recently ruled that their respective state bans on same-sex marriage were unconstitutional. Same-sex couples are free to marry in Oregon and Pennsylvania. However, the Arkansas and Idaho rulings were stayed pending appeals of the courts' decisions, although hundreds of same-sex couples got married in Arkansas before the stay was granted.

The legalization of same-sex marriage potentially requires employers to provide benefits such as health care coverage and leave time to a broader range of employees, which may also have tax implications. Employers must take care to treat employees in same-sex marriages the same as those in opposite-sex marriages.

To help employers understand how these rulings may affect them, the following state sections of the Employment Law Manual have been updated:

• Benefits > Health Care Benefits: Arkansas;
• Benefits > Health Care Benefits: Oregon;
• Benefits > Health Care Benefits: Pennsylvania;
• Employee Leaves > FMLA: Arkansas;
• Employee Leaves > FMLA: Idaho;
• Employee Leaves > FMLA: Oregon;
• Employee Leaves > FMLA: Pennsylvania;
• Employee Management > EEO - Discrimination: Arkansas;
• Employee Management > EEO - Discrimination: Idaho;
• Employee Management > EEO - Discrimination: Oregon;
• Employee Management > EEO - Discrimination: Pennsylvania;
• Payroll > Taxation of Employee Benefits: Oregon; and
• Payroll > Taxation of Employee Benefits: Pennsylvania.

The Federal and State Tax Treatment of Same-Sex Couple Benefits - Chart has also been updated.