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Imputed State Tax

Guest JWB19

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Guest JWB19

Before PPACA, employer-sponsored coverage of dependent children was tax free only if the dependent was a qualifying relative or qualifying child under 152 of the Code (although certain pieces of 152 didn't need to be satisfied for purposes of tax-free coverage). PPACA amends the federal tax code to say that employer-sponsored coverage of adult "children" is tax-free through the end of the year in which the child has not yet attained age 27. Because not all states will automatically follow the change in the federal law, there may be some instances where a person has imputed income for state tax purposes but none for federal.

I'm wondering if anyone found a resource that outlines the rules (with citations) regarding state tax treatment of employer-sponsored coverage? I've seen numerous articles from law firms and benefits consulting firms with charts, but no two charts are alike. It'd be nice to have a resource that was reliable and regularly updated.

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