| 1 | 1 | | 25 LC 46 1149 |
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| 2 | 2 | | Senate Bill 267 |
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| 3 | 3 | | By: Senators Esteves of the 35th, Gooch of the 51st, Kennedy of the 18th, Brass of the 6th, |
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| 4 | 4 | | Jones II of the 22nd and others |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | To amend Article 3 of Chapter 18 of Title 45 of the Official Code of Georgia Annotated, |
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| 8 | 8 | | 1 |
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| 9 | 9 | | relating to the state's Employee Benefit Plan Council, so as to require such council to2 |
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| 10 | 10 | | establish health savings accounts and to continually provide for education or salary3 |
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| 11 | 11 | | reductions for such accounts; to provide for related matters; to repeal conflicting laws; and4 |
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| 12 | 12 | | for other purposes.5 |
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| 13 | 13 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 |
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| 14 | 14 | | SECTION 1.7 |
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| 15 | 15 | | Article 3 of Chapter 18 of Title 45 of the Official Code of Georgia Annotated, relating to the8 |
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| 16 | 16 | | state's Employee Benefit Plan Council, is amended by revising Code Section 45-18-52,9 |
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| 17 | 17 | | relating to establishment of flexible employee benefit plans, as follows:10 |
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| 18 | 18 | | "45-18-52.11 |
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| 19 | 19 | | (a)(1) |
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| 20 | 20 | | The council is authorized to establish a flexible employee benefit plan for12 |
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| 21 | 21 | | employees of the state, and public schoolteachers school teachers, and public school13 |
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| 22 | 22 | | employees and to promulgate rules and regulations for its administration, subject to the14 |
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| 23 | 23 | | limitations contained in this article and in Articles 1 and 2 of this chapter.15 |
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| 24 | 24 | | S. B. 267 |
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| 25 | 25 | | - 1 - 25 LC 46 1149 |
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| 26 | 26 | | (2) The council is authorized to provide a flexible employee benefit plan may provide16 |
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| 27 | 27 | | that provides for deductions or salary reductions for group life insurance, group property17 |
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| 28 | 28 | | and casualty insurance, disability insurance, supplemental health and accident insurance,18 |
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| 29 | 29 | | health care or dependent care spending accounts as authorized under Section 125 of the19 |
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| 30 | 30 | | United States Internal Revenue Code of 1986, health savings accounts as authorized20 |
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| 31 | 31 | | under Section 223 of the United States Internal Revenue Code, as amended, other types21 |
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| 32 | 32 | | of employee welfare benefits, or for salary reductions for health premiums under Article22 |
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| 33 | 33 | | 1 of this chapter and Code Sections 20-2-880 and 20-2-910.23 |
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| 34 | 34 | | (3) The council shall have discretion whether to provide deductions or salary reductions24 |
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| 35 | 35 | | for the benefits identified in paragraph (1) of this subsection as part of the flexible25 |
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| 36 | 36 | | employee benefit plan; provided, however, that beginning January 1, 2026, such flexible26 |
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| 37 | 37 | | employee benefit plan shall continually provide for deductions or salary reductions27 |
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| 38 | 38 | | relating to health saving accounts.28 |
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| 39 | 39 | | (b) The council may establish rating categories for disability insurance based on eligibility29 |
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| 40 | 40 | | for coverage by the disability program of the Social Security Administration. At the30 |
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| 41 | 41 | | council's discretion, any of the insurance or other type of employee welfare benefits31 |
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| 42 | 42 | | authorized by this Code section may be operated as a self-insured plan in whole or in part32 |
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| 43 | 43 | | or by contract with any company authorized to transact such business in this state. Except33 |
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| 44 | 44 | | as provided in Code Section 45-18-30, Code Sections 20-2-880 and 20-2-910, and as34 |
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| 45 | 45 | | implemented prior to January 1, 1986, the council is authorized to establish the plan or35 |
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| 46 | 46 | | plans in connection with plans authorized by the United States Internal Revenue Code for36 |
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| 47 | 47 | | the purpose of income tax advantage.37 |
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| 48 | 48 | | (b)(c) The council is authorized to promulgate rules and regulations to require local school38 |
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| 49 | 49 | | boards that elect coverage under the plan as provided in subsection (b) of Code39 |
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| 50 | 50 | | Section 45-18-54 to enroll and maintain a minimum participation percentage when offering40 |
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| 51 | 51 | | the plan to its employees."41 |
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| 52 | 52 | | S. B. 267 |
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| 53 | 53 | | - 2 - 25 LC 46 1149 |
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| 54 | 54 | | SECTION 2. |
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| 55 | 55 | | 42 |
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| 56 | 56 | | All laws and parts of laws in conflict with this Act are repealed.43 |
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| 57 | 57 | | S. B. 267 |
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| 58 | 58 | | - 3 - |
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