Taxation of Employee Benefits: Nebraska
Federal law and guidance on this subject should be reviewed together with this section.
Author: Rena Pirsos, XpertHR Legal Editor
- Based on the US Supreme Court ruling in Obergefell v. Hodges, same-sex marriage is recognized in Nebraska and the value of health insurance benefits provided to an employee's same-sex spouse is not subject to state income tax withholding. Same-sex civil unions and domestic partnerships are not recognized. See Same-Sex Couple Health Insurance Benefits.