Georgia 2025-2026 Regular Session

Georgia House Bill HB422 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 HB 422/AP
2		-	House Bill 422 (AS PASSED HOUSE AND SENATE)
3		-	By: Representatives McCollum of the 30
4		-	th
5		-	, Jones of the 47
6		-	th
7		-	, Burchett of the 176
8		-	th
9		-	,
10		-	Williamson of the 112
11		-	th
12		-	, Blackmon of the 146
13		-	th
14		-	, and others
	1	+	25 LC 55 0597S
	2	+	The Senate Committee on Insurance and Labor offered the following
	3	+	substitute to HB 422:
15	4		A BILL TO BE ENTITLED
16	5		AN ACT
17		-	To amend Chapter 18 of Title 45 of the Official Code of Georgia Annotated, relating to
18		-	1
	6	+	To amend Chapter 18 of Title 45 of the Official Code of Georgia Annotated, relating to1
19	7		employees' insurance and benefits plans, so as to require that the state employees' health2
20	8		insurance plan include high deductible health plans; to provide for certain employees3
21	9		enrolled in such high deductible health plans to have the ability to make pretax contributions4
22	10		to health savings accounts through deductions from the salary, wages, or other compensation5
23	11		payable to such employees; to authorize deductions from the salary, wages, or other6
24	12		compensation of such employees for such accounts; to encourage other governmental entities7
25	13		that employ other employees enrolled in such high deductible health plans to provide such8
26	14		other employees the ability to make pretax contributions to health savings accounts through9
27	15		deductions from the salary, wages, or other compensation payable to such other employees;10
28	16		to provide for related matters; to repeal conflicting laws; and for other purposes.11
29	17		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
30	18		SECTION 1.13
31	19		Chapter 18 of Title 45 of the Official Code of Georgia Annotated, relating to employees'14
32	20		insurance and benefits plans, is amended by adding a new Code section to read as follows:15
33		-	H. B. 422
34		-	- 1 - 25 HB 422/AP
	21	+	- 1 - 25 LC 55 0597S
35	22		"45-18-3.1.16
36	23		(a) As used in this Code section, the term:17
37	24		(1) 'Covered employee' means an individual described in subparagraph (A) or (D) of18
38	25		paragraph (2) of Code Section 45-18-1.19
39	26		(2) 'High deductible health plan' shall have the meaning as set forth in Section 223 of the20
40	27		United States Internal Revenue Code.21
41	28		(b) On or before January 1, 2028, the board shall ensure that at least two high deductible22
42	29		health plans are included in the health insurance plan or plans established under this part23
43	30		that are offered by different insurance providers that each have an affiliated custodian for24
44	31		health savings accounts authorized under Section 223 of the United States Internal Revenue25
45	32		Code, provided that any bid proposals accepted by the board for such high deductible26
46	33		health plans are cost neutral.27
47	34		(c) On or before January 1, 2026, the board shall ensure that each covered employee who28
48	35		is enrolled in a high deductible health plan that is included in the health insurance plan or29
49	36		plans established under this part has the ability to make pretax contributions, through30
50	37		deductions from the salary, wages, or other compensation payable to such covered31
51	38		employee, to a health savings account, as authorized under Section 223 of the United States32
52	39		Internal Revenue Code, that is maintained by a custodian affiliated with the health33
53	40		insurance provider that offers such high deductible health plan.34
54	41		(d) The State Accounting Office or the head of any state governmental entity that employs35
55	42		a covered employee who is enrolled in a high deductible health plan included in the health36
56	43		insurance plan or plans established under this part shall be authorized to deduct or reduce37
57	44		from the salary, wages, or other compensation payable to such covered employee amounts38
58	45		voluntarily designated by such covered employee for the purpose of making contributions39
59	46		to a health savings account, as authorized under Section 223 of the United States Internal40
60	47		Revenue Code.41
61		-	H. B. 422
62		-	- 2 - 25 HB 422/AP
	48	+	- 2 - 25 LC 55 0597S
63	49		(e) Any governmental entity that employs individuals who do not meet the definition of42
64	50		a covered employee as provided in subsection (a) of this Code section but who are included43
65	51		in the health insurance plan or plans established under this part, including, but not limited44
66	52		to, any local board of education, is encouraged to ensure that any such individuals who are45
67	53		enrolled in a high deductible health plan included in the health insurance plan or plans46
68	54		established under this part can make pretax contributions, through deductions from the47
69	55		salary, wages, or other compensation payable to such individuals, to a health savings48
70	56		account, as authorized under Section 223 of the United States Internal Revenue Code."49
71	57		SECTION 2.50
72	58		All laws and parts of laws in conflict with this Act are repealed.51
73		-	H. B. 422
74	59		- 3 -