To provide benefits to domestic partners of Federal employees.

Summary: Domestic Partnership Benefits and Obligations Act - Entitles domestic partners of federal employees to benefits available to spouses of federal employees. Specifies certifications required for benefit eligibility, filing requirements regarding partnership dissolution, and confidentiality requirements. Amends the Internal Revenue Code to extend the tax exemption for employer contributions to accident and health plans to domestic partners under this Act.

SECTION 1. SHORT TITLE.

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

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 and the 
        recovery of the cost of benefits received related to such 
        falsification; and
            (7)(A) 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; or
            (B) are opposite sex domestic partners, and are not related 
        in a way that 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 applicable provisions of 
                chapter 89 of title 5, United States Code.
    (d) 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).
    (e) Definitions.--For purposes of 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 benefits under--
                    (A) chapter 81 of title 5, United States Code 
                (relating to compensation for work injuries);
                    (B) subchapter III of chapter 83 of such title 
                (relating to the Civil Service Retirement System);
                    (C) chapter 84 of such title (relating to the 
                Federal Employees' Retirement System);
                    (D) chapter 87 of such title (relating to life 
                insurance); and
                    (E) chapter 89 of such title (relating to health 
                insurance).
            (3) Employee.--The term ``employee'' has the meaning given 
        such term by--
                    (A) section 8101(1) of title 5, United States Code, 
                when used with respect to benefits described in 
                paragraph (2)(A);
                    (B) section 8331(1) of such title, when used with 
                respect to benefits described in paragraph (2)(B);
                    (C) section 8401(11) of such title, when used with 
                respect to benefits described in paragraph (2)(C);
                    (D) section 8701(a) of such title, when used with 
                respect to benefits described in paragraph (2)(D); and
                    (E) section 8901(1) of such title, when used with 
                respect to benefits described in paragraph (2)(E).
            (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.

    (a) In General.--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:
    ``(e) Treatment of Domestic Partners.--The provisions of section 2 
of the Domestic Partnership Benefits and Obligations Act 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.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2005.