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Taxation of Employee Benefits: Nebraska

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

Summary

  • 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.