Health Insurance and California's Domestic Partner Law

California has one of the most comprehensive domestic partnership codes in the United States, as well as a grouping of specific, related laws that regulate benefits, responsibilities and rights. These legal protections have expanded dramatically since the California Domestic Partner Registry was created in 1999, and health insurance rights, benefits and procedures are now largely the same for married couples and registered domestic partners in the state.

Establishment

• The first form of state-wide domestic partnerships came about in 1999, with a bill that provided health insurance coverage for the domestic partners of public employees, established a domestic partnership registry and provided hospital visitation rights. The California legislature has changed and expanded the laws regulating domestic partnerships in every session since 1999, with the biggest expansions occurring in 2001, when 18 basic rights were added, and in 2003, which gave partners the same legal rights and responsibilities as married couples.

Definition

• According to Article 297 of the California Family Code, domestic partners are "two adults who have chosen to share one another's lives in an intimate and committed relationship of mutual caring." In order to be legally recognized as domestic partners, a couple must meet the following conditions and register with the Secretary of State: share a residence, not be married or officially partnered with anyone else, be over 18, be of the same sex or over 62, not be related by blood and consent to the partnership.

California Family Code

• Article 297.5 of the California Family Code states that domestic partners have the same rights and responsibilities as married persons in the State of California. For health insurance, this means that any employer providing a health plan to which employees can add spouses must also allow employees to add registered domestic partners. Similarly, any insurance company offering plans to spouses must offer the same plans to domestic partners.

California Insurance Equality Act

• Since the 2005 California Insurance Equality Act, employers providing group policies with spousal benefits must also make those benefits available to registered domestic partners. Prior to the act, employers had to offer---but not necessarily provide---health insurance plans to domestic partners. According to Insure.com, more than a dozen states have copied this law. The amendment to the California Family Code that defined and outlined the rights and responsibilities of domestic partners further guaranteed this benefit.

Tax Benefits

• As of 2002, state tax benefits for married couples also apply to registered domestic partners. Domestic partners filing their state tax return can exclude employer-provided health insurance and any medical expense reimbursement from gross income. Medical expenses can be itemized deductibles, and self-employed individuals can deduct the cost of medical insurance. Note that these benefits are only for state taxes, as domestic partnerships are not recognized federally. The Domestic Partner FAQ section of the California Tax Board's website has a chart detailing these benefits and explaining how to include them when filing, as well as a comparison to federal forms and regulations.