25 HB 422/AP
House Bill 422 (AS PASSED HOUSE AND SENATE)
By: Representatives McCollum of the 30
th
, Jones of the 47
th
, Burchett of the 176
th
,
Williamson of the 112
th
, Blackmon of the 146
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 18 of Title 45 of the Official Code of Georgia Annotated, relating to
1
employees' insurance and benefits plans, so as to require that the state employees' health2
insurance plan include high deductible health plans; to provide for certain employees3
enrolled in such high deductible health plans to have the ability to make pretax contributions4
to health savings accounts through deductions from the salary, wages, or other compensation5
payable to such employees; to authorize deductions from the salary, wages, or other6
compensation of such employees for such accounts; to encourage other governmental entities7
that employ other employees enrolled in such high deductible health plans to provide such8
other employees the ability to make pretax contributions to health savings accounts through9
deductions from the salary, wages, or other compensation payable to such other employees;10
to provide for related matters; to repeal conflicting laws; and for other purposes.11
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:12
SECTION 1.13
Chapter 18 of Title 45 of the Official Code of Georgia Annotated, relating to employees'14
insurance and benefits plans, is amended by adding a new Code section to read as follows:15
H. B. 422
- 1 - 25 HB 422/AP
"45-18-3.1.16
(a) As used in this Code section, the term:17
(1) 'Covered employee' means an individual described in subparagraph (A) or (D) of18
paragraph (2) of Code Section 45-18-1.19
(2) 'High deductible health plan' shall have the meaning as set forth in Section 223 of the20
United States Internal Revenue Code.21
(b) On or before January 1, 2028, the board shall ensure that at least two high deductible22
health plans are included in the health insurance plan or plans established under this part23
that are offered by different insurance providers that each have an affiliated custodian for24
health savings accounts authorized under Section 223 of the United States Internal Revenue25
Code, provided that any bid proposals accepted by the board for such high deductible26
health plans are cost neutral.27
(c) On or before January 1, 2026, the board shall ensure that each covered employee who28
is enrolled in a high deductible health plan that is included in the health insurance plan or29
plans established under this part has the ability to make pretax contributions, through30
deductions from the salary, wages, or other compensation payable to such covered31
employee, to a health savings account, as authorized under Section 223 of the United States32
Internal Revenue Code, that is maintained by a custodian affiliated with the health33
insurance provider that offers such high deductible health plan.34
(d) The State Accounting Office or the head of any state governmental entity that employs35
a covered employee who is enrolled in a high deductible health plan included in the health36
insurance plan or plans established under this part shall be authorized to deduct or reduce37
from the salary, wages, or other compensation payable to such covered employee amounts38
voluntarily designated by such covered employee for the purpose of making contributions39
to a health savings account, as authorized under Section 223 of the United States Internal40
Revenue Code.41
H. B. 422
- 2 - 25 HB 422/AP
(e) Any governmental entity that employs individuals who do not meet the definition of42
a covered employee as provided in subsection (a) of this Code section but who are included43
in the health insurance plan or plans established under this part, including, but not limited44
to, any local board of education, is encouraged to ensure that any such individuals who are45
enrolled in a high deductible health plan included in the health insurance plan or plans46
established under this part can make pretax contributions, through deductions from the47
salary, wages, or other compensation payable to such individuals, to a health savings48
account, as authorized under Section 223 of the United States Internal Revenue Code."49
SECTION 2.50
All laws and parts of laws in conflict with this Act are repealed.51
H. B. 422
- 3 -