Taxation of Employee Benefits: Oregon
Federal law and guidance on this subject should be reviewed together with this section.
Author: Iris Tilley, Barran Liebman LLP
- Same-sex marriage is legal in Oregon. The value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. See Same-Sex Spouse Health Insurance Benefits.
- Under Oregon's domestic partnership law, health benefits provided to an employee's same-sex domestic partner are not taxable. See Domestic Partner Health Insurance Benefits.