This is a preview. Access to the 50-State Charts tool requires a paid subscription

Request a Quote or Log in

Tax Treatment of Same-Sex Couple Benefits by State

Author: Alice Gilman

The following chart summarizes federal and state law regarding whether same-sex marriages, civil unions and/or domestic partnerships are recognized, and whether the value of benefits provided by an employer to an employee's same-sex spouse or civil union or domestic partner is taxable.