| Domestic Partner Facts |
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The Public Employees’ Benefit Board (PEBB) offers benefit coverage to same and opposite gender domestic partners of PEBB members. It is PEBB's intent to provide benefits to domestic partners that are comparable to those offered to married spouses, where legally possible.
Employees and their domestic partners must submit a signed, notarized Affidavit of Domestic Partnership to the employee's agency when first enrolling a partner in coverage.
To comply with IRS regulations, an imputed value tax is charged to all employees who enroll a domestic partner in medical or dental coverage. The imputed value tax is calculated by comparing the employee’s premium prior to adding a domestic partner with the aproximate market value of the premium the employee would pay on the open market to add the domestic partner to coverage. The difference between the two is the imputed value that is added to the employee’s subject taxable wages.
The value of the benefit is not taxable by Oregon if the person qualifies as a same-gender domestic partner. Department of Revenue Administrative Rule OAR 150-316.007-(B) and its Policy Q&A (pdf) outline alternatives available to employees with respect to their taxable income.
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