1. (1) As used in this rule:

   1. (a) "Domestic partner" means a “partner” as that term is defined in ORS 106.310.

   2. (b) "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:

      1. (A) Health insurance;
      2. (B) Tuition payments; and
      3. (C) Tuition reduction programs.
   3. (c) "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.
2. (2) The imputed value of certain fringe benefits provided by an employer to an employee's domestic partner is exempt from Oregon income tax if those benefits are exempt from federal income tax for married individuals.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 314.023

History

REV 2-2025, amend filed 04/29/2025, effective 05/01/2025
Renumbered from 150-316.007-(B), REV 60-2016, f. 8-15-16, cert. ef. 9-1-16
REV 1-2009, f. & cert. ef. 1-5-09
REV 19-2008, f. 12-26-08, cert. ef. 1-1-09
REV 10-2006, f. 12-27-06, cert. ef. 1-1-07
REV 9-2000, f. 8-15-00, cert. ef. 9-1-00
REV 9-1999, f. 12-30-99, cert. ef. 12-31-99