The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Ben Huxen.
DIGEST
SB 253 Original 2017 Regular Session Riser
Proposed law provides a credit against individual income taxes for state employees in an amount
equal to the expenses paid during the taxable year, not compensated for by insurance or otherwise,
for medical care of the taxpayer, his spouse, or a dependent, that are solely attributable to the
differences between the health insurance premiums, deductibles, and co-pays under the state
employee's private health insurance plan and the state employee's last former benefit option under
the Office of Group Benefits (OGB).
Proposed law applies only to state employees who were enrolled in a health insurance plan through
OGB immediately before voluntarily leaving the OGB plan and enrolling in their spouse's health
insurance plan.
Effective January 1, 2018.
(Adds 47:297.14)