Current through Register Vol. 63, No. 9, September 1, 2024
(1)
Definitions.
(a) As used in this rule,
"fringe benefits" means employee benefits provided to an employee's domestic
partner that are tax exempt when provided to an employee's spouse. Fringe
benefits typically include, but are not limited to:
(A) Health insurance;
(B) Tuition payments; and
(C) Tuition reduction programs.
(b) As used in this rule, "imputed
value" means the amount included in federal taxable income of the employee
because the fringe benefits are provided to the domestic partner rather than a
spouse.
(c) As used in section (2)
of this rule, "domestic partner" means a "partner" as that term is defined in
Section 3(2) of 2007 Oregon Laws, chapter 99. The Act defines "partner" to be
"an individual joined in a domestic partnership" and "domestic partnership" is
defined as "a civil contract entered into in person between two individuals of
the same sex who are at least 18 years of age, who are otherwise capable and at
least one of whom is a resident of Oregon."
(2) Policy after effective date of the Oregon
Family Fairness Act (2007 Oregon Laws, Chapter 99). The imputed value of
certain fringe benefits provided by an employer on or after February 1, 2008 to
an employee's domestic partner is exempt from Oregon income tax if those
benefits are exempt from federal income tax for married individuals.
(3) Sections (4)-(5) of this rule are
effective for benefits provided on or after January 1, 2000 through January 31,
2008.
(4) Policy from January 1,
2000 through January 31, 2008. The imputed value of certain fringe benefits
provided by an employer to an employee's domestic partner are exempt from state
income tax.
(5) As used in section
(4) of this rule, "domestic partner" means a person in a relationship with an
employee, each of whom:
(a) Is under no legal
disability to marry the other person, but for the fact that each is of the same
sex;
(b) Desires a relationship of
marriage under Oregon law and would enter into marriage with the other person,
and only with the other person, if Oregon law permitted it;
(c) Is committed to the care and support of
the other person;
(d) Is
responsible for the needs of the other person;
(e) Is responsible for financial obligations
to others equivalent to such financial obligations that arise within a marriage
recognized under Oregon law; and
(f) Is not married and has no similar
commitment and responsibility relative to any other individual.
Stat. Auth.: ORS
305.100
Stats. Implemented: ORS
316.007 & 2007 OL Ch.
99
