MI HB4618

Amends the definition of "flexible spending account" to specify it means a medical expense flexible spending account under the internal revenue code of 1986, 26 USC 1 to 9834.

Restructures the definition of "local unit of government" to list four categories: cities, villages, townships, counties; municipal electric utility systems; authorities under chapter VIA of the aeronautics code; and authorities under chapter VIIA of the aeronautics code.

Adds a fifth category to "local unit of government" for authorities created under 1939 PA 147, MCL 119.51 to 119.62.

Expands "medical benefit plan costs" to include assessments levied under the insurance provider assessment act, 2018 PA 175, MCL 550.1751 to 550.1767, in addition to the health insurance claims assessment act.

Restructures the definition of "public employer" to list six categories as a numbered list instead of using semicolons, including the state, local units of government, intergovernmental agencies, school districts, community colleges, and institutions of higher education.