HB 1059 Summary

• Political subdivisions withdrawing from the uniform group insurance program before completing 60 months of participation must reimburse the board for expenses exceeding income, unless federal or state law changes make participation impossible.

• Temporary employees hired after December 31, 2013, are only eligible for the uniform group insurance program if they meet the definition of a full-time employee under Internal Revenue Code section 4980H(c)(4).

• For temporary employees who are applicable taxpayers, employers must pay the difference between the employee's maximum required contribution and actual premium costs for self-only medical and hospital benefits coverage.

• The high-deductible health plan with health savings account alternative may be offered to political subdivisions at the board's discretion after June 30, 2013, with employer-paid health savings account fees subject to Internal Revenue Code limits.

• For political subdivision employees participating in the high-deductible health plan, the board deposits into a health savings account an amount equal to the difference between the primary plan premium and the high-deductible plan premium.