TD Bank is the latest employer to pay the extra taxes that gay and lesbian employees must pay when their employer pays for domestic-partner health benefits. Under federal law, employer-provided health benefits for domestic partners are counted as taxable income, if the partner is not considered a dependent. The tax owed is based on the value of the partner’s coverage paid by the employer. Married heterosexual workers don’t have to worry about this tax. To equalize the tax impact, TD Bank will make a one-time payment at the end of each year to gay and lesbian employees who have enrolled their domestic partners in the bank’s health benefits. The payment will be equal to the extra taxes the couple pays for benefits over the year. TD Bank said the tax equalization will take effect on Jan. 1. Robert Pompey, head of commercial management administration at the bank and co-chairman of its Lesbian, Gay, Bisexual, Transgendered and Allies Committee, said in a press release that “TD Bank is committed to building an inclusive, barrier-free workplace where every employee feels valued, respected and supported."