Effective July 1, 2011
Insureds with a same-sex spouse are subject to federal taxes on the value of your health plan's full cost individual premium. This is known as imputed income to the insured. The amount of tax you will pay on the imputed income will depend on your total taxable income, including the imputed income.
Name Of Health Plan | Fair Market |
| Fallon Community Health Plan Direct Care | 445.56 |
| Fallon Community Health Plan Select Care | 551.24 |
| Harvard Pilgrim Independence Plan | 649.61 |
| Harvard Pilgrim Primary Choice Plan | 519.69 |
| Health New England | 435.03 |
| NHP Care (Neighborhood Health Plan) | 445.77 |
| Tufts Health Plan Navigator | 587.40 |
| Tufts Health Plan Spirit | 469.93 |
| UniCare State Indemnity Plan/Basic with CIC | 822.76 |
| UniCare State Indemnity Plan/Basic without CIC | 822.76 |
| UniCare State Indemnity Plan/Community Choice | 440.12 |
| UniCare State Indemnity Plan/PLUS | 578.09 |
The GIC Retiree Dental Plan, when elected by an enrollee, is entirely paid by the enrollee and is not subject to imputed income.
This information provided by the Group Insurance Commission.
