LTC 128-2013 A Resolution of MB Human Rights Committee MIAMI BEACH �o AM I I:
Ol I Y CLt_ E RWSOFF ICE
OFFICE OF THE CITY MANAGER
LTC No. 128 -201 LETTER TO COMMISSION .
TO: Mayor Matti Herrera Bower and M bers of e City Commission..
FROM: Jimmy L. Morales, City Manage
- DATE: April 16, 2013
SUBJECT: A RESOLUTION OF THE MIAMI EACH, HUMAN RIGHTS COMMITTEE URGING THE
CITY COMMISSION TO AUTHORIZE THE ESTABLISHMENT PROPOSED BY THE
MIAMI BEACH LGBT BUSINESS ENHANCEMENT COMMITTEE OF A DOMESTIC
PARTNERSHIP TAX.EQUALITY PROGRAM
The purpose of this Letter to Commission (LTC) is to transmit Resolution 2013 -002, adopted by - the
Miami -Beach Human Rights Committee (MBHRC) at its meeting of April 9 201`3..':,
Resolution 2013 -002 urges the Mayor and City Commission to establish .a Domestic- Partnership Tax .
Equity Program, as proposed by the Miami Beach,LGBT Business Enhancement Committee, offering
full reimbursement of the extra tax to employees who elect to:provide health insurance coverage to their
domestic partner, different -sex or same. sex, to. erase the, impact-of the imputed income tax..
If you have any questions, please contact the -City Clerk's Office at 305.67.3.7411.
REG /Ih � . • _ .. . ,
Attachment: MBHRC Resolution 2013 -002
FACLER \$ALL \REG \MBHRC \LTC 128 -2013 transmitting MBHR Reso 2013- 002.d6c
We are committed to providing excellent public service and safety to all who live, work and play in our vibrant, tropical, historic community
MBHRC RESOLUTION 146. 2013-00)
A RESOLUTION OF THE MIAMI BEACH HUMAN RIGHTS
COMMITTEE URGING THE CITY COMMISSION TO AUTHORIZE THE
ESTABLISHMENT PROPOSED BY THE MIAMI BEACH LGBT
BUSINESS ENHANCEMENT COMMITTEE OF' A DOMESTIC
PARTNERSHIP TAX EQUALITY PROGRAM.
WHEREAS, - th e City of Miami. Beach provides health insurance coverage for its
employees and contributes a portion of the insurance coverage cost for employees with
families; and
WHEREAS,' federal tax laws do not require employers to :report their contribution, 'as
taxable wages earned, to the employees in different -sex marriages with family coverage;
and
WHEREAS, the City provides health benefits equally to different -sex and same -sex
domestic partners in recognition of the City's commitment to equal treatment and benefits '
for all of its employees; and"
:WHEREAS, however, current federal tax laws renders health insurance coverage to any
domestic partner as taxable wages, which means that City employees who enroll in
health insurance plans, pay more federal taxes than their colleagues who are covering . .
- different -sex spouses; and
WHEREAS; .the Miami Beach Human Rights Committee recommends that the City ,take
the necessary steps to establish a Domestic Partnership Tax Equality Program, providing
to employees who enroll their domestic partners under. the City's Health Insurance Plans,
a' reimbursement in an amount equal to the additional imputed income tax as well as any
additional tax to the employee on the reimbursement; and
WHEREAS, the Miami Beach Human Rights Committee has determined that it is in the
best interest of the City and its employees to, implement a Domestic Partnership Tax
Equality Program and authorize the City Manager to take the necessary actions to
effectute the ,program 'accordingly.
- NOW, ,THEREFORE BE IT RESOLVED BY MIAMI BEACH HUMAN RIGHTS
COMMITTEE AS FOLLOWS:
The Miami Beach. Human Rights Committee hereby urges the .Miami Beach City
Commission to establish a Domestic Partnership Tax Equality Program, offering full
reimbursement of the extra tax to • employees who elect to provide 'health insurance
coverage to their domestic partner, different -sex or same sex, to erase the of the
additional Jmputed income tax.
PASSED AND ADOPT D this J -1 day of April, 2013
Alan B. Fishman, Esq. – Chair
Miami Beach Human Rights Committee
i
Offered by Miami Beach Human Rights Committee Member Monica Harvey, who moved
its adoption. The motion was seconded by Miami Beach Human Rights. Committee
Member William Warren, Jr. and upon being put to a vote, the vote was as follows:
Walker C. burttschell = Appeared Telephonically
Alan B. Fishman, Esq. - Yes
Monica Harvey - Yes
CJ Ortuno - Yes
Dr. Barry Ragone -Absent
Elizabeth Schwartz,, Esq. - Appeared Telephonically
Rafael Trevino - Yes
Bradley Ugent - Yes
3 Rachel Umlas - Yes
William Warren', Jr.,= Yes
FAHUMA\$ADM\HUMASPEC \MB Human Rights Committee \RESOLUTION \MBHRC RESO - TAX EQUITY.docx