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Taxation of Employee Benefits: Rhode Island

Taxation of Employee Benefits requirements for other states

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

Author: William E. O'Gara, Pannone Lopes Devereaux & West LLC

Summary

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