Job offer question regarding taxes

I have a job offer on the table for a remote position that offers great pay, but the company is a startup and does not currenlty offer health insurance. The owner told me that additionally to the great pay he was willing to give me 50 percent of what health insurance would cost me if I aquire my own health Insurance throught the marketplace. He said that It would be added to my paycheck. My question is does this stipend get taxed?

I am located IN NYC just in case you guys need that information to inform me better on this issue.

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