Domestic Partnership Benefits and Obligations Act of 1998

Summary: Domestic Partnership Benefits and Obligations Act of 1998 - Entitles domestic partners of Federal employees to benefits available to spouses of Federal employees. 
Expresses the sense of the Congress that any funds necessary for the implementation of this Act should be funded from reductions in unnecessary tax benefits available only to large corporations and individuals who are in the maximum tax bracket.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Domestic Partnership Benefits and 
Obligations Act of 1998''.

SEC. 2. BENEFITS TO DOMESTIC PARTNERS OF FEDERAL EMPLOYEES.

    (a) In General.--A domestic partner of an employee shall be 
entitled to benefits available to and obligations imposed upon a spouse 
of an employee.
    (b) Certification of Eligibility.--In order to obtain benefits 
under this Act, an employee shall file an affidavit of eligibility for 
benefits with the Office of Personnel Management certifying that the 
employee and the domestic partner of the employee--
            (1) are each other's sole domestic partner and intend to 
        remain so indefinitely;
            (2) have a common residence, and intend to continue the 
        arrangement;
            (3) are at least 18 years of age and mentally competent to 
        consent to contract;
            (4) share responsibility for a significant measure of each 
        other's common welfare and financial obligations;
            (5) are not married to or domestic partners with anyone 
        else;
            (6) understand that willful falsification of information 
        within the affidavit may lead to disciplinary action, including 
        termination of employment, and the recovery of the cost of 
        benefits received related to such falsification; and
            (7) are same sex domestic partners, and not related in a 
        way that, if the 2 were of opposite sex, would prohibit legal 
        marriage in the State in which they reside.
    (c) Dissolution of Partnership.--
            (1) In general.--An employee or domestic partner of an 
        employee who obtains benefits under this Act shall file a 
        statement of dissolution of the domestic partnership with the 
        Office of Personnel Management not later than 30 days after the 
        death of the employee or the domestic partner or the date of 
        dissolution of the domestic partnership.
            (2) Death of employee.--In a case in which an employee 
        dies, the domestic partner of the employee at the time of death 
        shall be deemed a spouse of the employee for the purpose of 
        receiving benefits under this Act.
            (3) Other dissolution of partnership.--
                    (A) In general.--In a case in which a domestic 
                partnership dissolves by a method other than death of 
                the employee or domestic partner of the employee, any 
                benefits received by the domestic partner as a result 
                of this Act shall terminate.
                    (B) Exception.--In a case in which a domestic 
                partnership dissolves by a method other than death of 
                the employee or domestic partner of the employee, any 
                health benefits received by the domestic partner as a 
                result of this Act shall continue for a period of 60 
                days after the date of the dissolution of the 
                partnership. The domestic partner shall pay for such 
                benefits in the same manner that a former spouse would 
                pay for such benefits under section 8905a of title 5, 
                United States Code.
    (d) Subsequent Partnerships.--If an employee files a statement of 
dissolution of partnership under subsection (c)(1), the employee may 
file a certification of eligibility under subsection (b) relating to 
another partner--
            (1) not earlier than 180 days after the date of filing such 
        statement of dissolution, if such dissolution did not result 
        from the death of a partner; or
            (2) on any date after the filing of such statement of 
        dissolution, if such dissolution resulted from the death of a 
        partner.
    (e) Confidentiality.--Any information submitted to the Office of 
Personnel Management under subsection (b) shall be used solely for the 
purpose of certifying an individual's eligibility for benefits under 
subsection (a).
    (f) Definitions.--In this Act:
            (1) Domestic partner.--The term ``domestic partner'' means 
        an adult person living with, but not married to, another adult 
        person in a committed, intimate relationship.
            (2) Benefits.--The term ``benefits'' means--
                    (A) any benefit under the civil service retirement 
                system under chapter 83 of title 5, United States Code, 
                including any benefit from participation in the thrift 
                savings plan under subchapter III of chapter 84 of such 
                title;
                    (B) any benefit under the Federal employees' 
                retirement system under chapter 84 of title 5, United 
                States Code;
                    (C) life insurance benefits under chapter 87 of 
                title 5, United States Code;
                    (D) health insurance benefits under chapter 89 of 
                title 5, United States Code; and
                    (E) compensation for work injuries under chapter 81 
                of title 5, United States Code.
            (3) Employee.--
                    (A) With respect to Civil Service Retirement, the 
                term ``employee'' shall have the meaning given such 
                term in section 8331(1) of title 5, United States Code.
                    (B) With respect to Federal Employees' Retirement, 
                the term ``employee'' shall have the meaning given such 
                term in section 8401(11) of title 5, United States 
                Code.
                    (C) With respect to life insurance, the term 
                ``employee'' shall have the meaning given such term in 
                section 8701(a) of title 5, United States Code.
                    (D) With respect to health insurance, the term 
                ``employee'' shall have the meaning given such term in 
                section 8901 of title 5, United States Code.
                    (E) With respect to compensation for work injuries, 
                the term ``employee'' shall have the meaning given such 
                term in section 8101(1) of title 5, United States Code.
            (4) Obligations.--The term ``obligations'' means any duties 
        or responsibilities that would be incurred by the spouse of an 
        employee.

SEC. 3. EXEMPTION FROM TAX FOR EMPLOYER-PROVIDED FRINGE BENEFITS TO 
              DOMESTIC PARTNERS.

    Section 106 of the Internal Revenue Code of 1986 (relating to 
contributions by employer to accident and health plans) is amended by 
adding at the end the following new subsection:
    ``(d) Treatment of Domestic Partners.--The provisions of section 2 
of the Domestic Partnership Benefits and Obligations Act of 1998 shall 
apply to employees and domestic partners of employees for purposes of 
this section and any other benefit which is not includible in the gross 
income of employees by reason of an express provision of this 
chapter.''.

SEC. 4. FUNDING.

    It is the sense of Congress that any funds necessary for the 
implementation of this Act should be funded from reductions in 
unnecessary tax benefits available only to large corporations and 
individuals who are in the maximum tax bracket.