The Supreme Court decision that overturned sections of DOMA provides positive tax and benefits eligibility impacts to employees in same-sex marriages. The following table is provided to explain significant impacts to our employees as a result of the Supreme Court decision. This chart is not an exhaustive list, but highlights those areasof our benefit programs that are most immediately impacted.
 
 

Area of Impact

Before DOMA Decision

After DOMA Decision

Health Insurance Eligibility and Taxation

Same-sex married couples and registered domestic partners were subject to federal income tax if they enrolled in District plans. The value of domestic partner benefit coverage was taxable and added to taxable gross on pay warrants.

Same-sex married couples are no longer subject to federal income tax and are treated exactly the same as other married couples. See below for information on taxes paid and amending eligible returns.

 

No change to taxability of benefits for registered domestic partners or nonregistered domestic partners.

FSA Plans (Medical and Dependent Care)

Expenses incurred for a spouse’s medical care or for a dependent could only be claimed if the spouse was the opposite sex.

Claims are now recognized for a same-sex spouse and for the same-sex spouse’s children.

Retirement Programs (CalSTRS and CalPERS)

Under CA law, survival benefits available to spouses were already extended to same sex married couples and to registered domestic partners.

No change to date.

Family Medical Leave Act

Employers were required to provide FMLA benefits if the employee was required to provide care to an opposite sex couple.

Employers are now required to provide FMLA benefits if the employee is required to provide care for a spouse, regardless of their gender.

 
 
 
Below are some steps employees who are legally married need to accomplish to take advantage of the ruling:

1) Confirm that your marital status is "Married" on the PeopleSoft System by logging into Self-Service>Personal Information>Personal Information Summary
 
2) If your status does not show "Married," you will need to provide Employee Benefits with a copy of your marriage license.
 
3) If your status shows "Married" and you have provided Employee Benefits with a marriage certificate, no further action is needed.
 
4) If you were legally married in CA (during the 2008 window) or any state or foreign country prior to the ruling, you may be able to amend 2013 and previous years tax returns. If you would like a W-2c issued for tax years where you may be able to amend tax returns. Please contact Employee Benefits and support staff will assist with preparation of those documents. Please consult your tax advisor for advice on amending returns.
 
IRS answers to frequently asked tax questions: