Same-Sex Marriage Legislation Signed Into Law in New Hampshire
UNH Same-Sex Partner Benefit Information
The State of New Hampshire Legislation legalized Same-Sex marriage in New Hampshire. This law went into effect on January 1, 2010. The law provides same sex gender couples the right to enter marriage and have the same rights, responsibilities and obligations as married couples. Also, the law has a provision for civil unions that have not been dissolved; the civil union will become a marriage on January 1, 2011. Any benefit that is provided by state law, policy, or collective bargaining agreement is covered by the law. Employees will be allowed to cover their Same-Sex spouse and eligible dependent children. An employee who enters into a Same-Sex marriage will be accorded thirty (30) days to enroll in medical and dental coverage for his/her spouse and eligible children. Parties who entered into civil unions in other states will be considered married in New Hampshire.
What are the premium and tax implications to add a same sex spouse and/or their dependent to medical and dental plan?
Each employees’ s situation is different, based on the plan you are enrolled in and who you are covering on your insurance. Under federal law, health benefits provided to same-sex spouse and their dependents are taxed if they do not qualify as a dependent under Internal Revenue Code Section 152(d). Contact your Campus Human Resources Office to review your specific information.
What is imputed income?
Imputed income is the fair market value of the medical and/or dental insurance coverage for a non tax dependent and is treated as taxable income to the employee. Each employee’s situation is different, based on the plan you are enrolled in and who you are covering on your insurance. Contact your Campus Human Resources Office to review your specific information.