§ 62-66. Tax equity for domestic partner health insurance benefits.

An employee who insures a domestic partner shall be entitled to a tax reimbursement stipend equal to the gross up amount of income tax imputed to the employee for the value of the health insurance premium paid on behalf of the domestic partner. The effect of that tax reimbursement stipend is to attempt to leave the employee in the same after tax position as an employee who is not subject to taxation on their health insurance premium. Such stipend shall be calculated by a formula developed by the finance department, consistent with the intent of this section. The computed stipend shall be paid by the city to affected employees as part of their compensation ratably throughout the calendar year.

(Ord. No. 4469-13, § 1, 5-13-2013)