Idaho Code
Chapter 57 - DEPARTMENT OF ADMINISTRATION
Section 67-5761C - HEALTH REIMBURSEMENT ARRANGEMENTS FOR STATE EMPLOYEES.

67-5761C. HEALTH REIMBURSEMENT ARRANGEMENTS FOR STATE EMPLOYEES. (1) The department of administration may offer a health reimbursement arrangement as an approved benefit for all state employees or officers whose employer chooses to offer such a benefit to its employees or officers. All state employees or officers shall, for themselves and their eligible dependents, participate in a health reimbursement arrangement if the employer of such employees and officers chooses to offer the health reimbursement arrangement.
(2) For purposes of this section:
(a) "Health reimbursement arrangement" means an arrangement whereby employees may reimburse themselves for health care costs approved by the internal revenue service from a tax-exempt employee benefit trust known as a voluntary employees’ beneficiary association.
(b) "Voluntary employees’ beneficiary association" (VEBA) means a tax-exempt employee benefit trust governed under section 501(c)(9) of the Internal Revenue Code. A VEBA trust is managed by trustees elected by the employee members of the trust.
(3) The department of administration may promulgate rules to implement the provisions of this section.

History:
[67-5761C, added 2014, ch. 94, sec. 1, p. 261.]

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