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Taxation of Employee Benefits: Arizona

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Rena Pirsos, XpertHR Legal Editor


  • Same-sex marriage is legal in Arizona. The value of health insurance benefits provided to an employee's same-sex spouse or partner, and/or their dependents, is not taxable. See Same-Sex Couple Health Insurance Benefits.