OK
Oklahoma Senate Bill SB91

Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB91 Compare Versions

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5353 STATE OF OKLAHOMA
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5555 1st Session of the 59th Legislature (2023)
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5757 SENATE BILL 91 By: Garvin
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6363 AS INTRODUCED
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6565 An Act relating to education employee health
6666 insurance benefits; amending 70 O.S. 2021 , Section
6767 26-105, which relates to the school district employee
6868 cafeteria plan; increasing allowance re ceived by
6969 certain personnel in lieu of flexible benefit
7070 allowance; requiring certain documentation; updating
7171 statutory reference; providing an effective date; and
7272 declaring an emergen cy.
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7777 BE IT ENACTED BY THE PEOPLE OF THE STATE OF O KLAHOMA:
7878 SECTION 1. AMENDATORY 70 O.S. 2021, Section 26 -105, is
7979 amended to read as follows:
8080 Section 26-105. A. 1. The flexible benefit allowance shall be
8181 used by a school district employee who is participating in the
8282 cafeteria plan to purchase major medical health care plan coverage
8383 offered by the school district through a cafeteria plan. Any excess
8484 flexible benefit allowance ove r the cost of the major medical
8585 coverage purchased by the emp loyee who is participating in the
8686 cafeteria plan may be used to purcha se any of the additional
8787 benefits offered by the school district or may be taken as taxable
8888 compensation as provided in subse ction C of this section.
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140140 2. Certified personnel who choose n ot to participate in the
141141 school-district-sponsored cafeteria plan shall r eceive Sixty-nine
142142 Dollars and seventy-one cents ($69.71) per month as taxable
143143 compensation in lieu of the flexible benef it allowance amount
144144 provided in subsection B of this section. For the fiscal year
145145 ending June 30, 2024, and each fiscal year thereafter, certified
146146 personnel who choose not to participate in the school -district-
147147 sponsored cafeteria plan shall receive one-half (1/2) of the
148148 flexible benefit allowance amount for the given plan year per month
149149 as taxable compensation in lieu of the full flexible benefit
150150 allowance amount provided in subsection B of this section.
151151 3. Support personnel who choose not to participate in the
152152 school-district-sponsored cafeteria plan shall receive O ne Hundred
153153 Eighty-nine Dollars and sixty-nine cents ($189.69) per month as
154154 taxable compensation in lieu of the flexible benefit allowance
155155 amount provided in subsection B of this section. For the fiscal
156156 year ending June 30, 2024, and each fiscal year there after, support
157157 personnel who choose no t to participate in the school -district-
158158 sponsored cafeteria plan shall receive one-half (1/2) of the
159159 flexible benefit allowance amount for the given plan year per month
160160 as taxable compensation i n lieu of the full flexible benefit
161161 allowance amount provided in subsection B of this section.
162162 4. Certified and support personnel who cho ose not to
163163 participate in the cafeteria plan pursuant to th is subsection shall
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215215 provide proof of coverage under a separate health insurance pla n and
216216 sign an affidavit attesting that the employee is currently covered
217217 and does not require school -district-sponsored health insurance each
218218 plan year.
219219 B. Each eligible school distri ct employee shall be credited
220220 annually with a specified amount as a flex ible benefit allowance
221221 which shall be available for the purchase of benefits. The amount
222222 of the flexible benefit allowance credited to each eligible school
223223 district employee shall be communicated to the employee prior to the
224224 enrollment period for each pla n year.
225225 1. For the fiscal year ending June 30, 2002, the flexible
226226 benefit allowance amount for certified personnel shall be no less
227227 than Sixty-nine Dollars and seventy -one cents ($69.71) per month.
228228 For the fiscal year ending June 30, 2002, the flexible b enefit
229229 allowance amount for support pe rsonnel shall be no less than One
230230 Hundred Eighty-nine Dollars and sixty -nine cents ($189.69) per
231231 month.
232232 2. For the fiscal year ending June 30, 20 04, the flexible
233233 benefit allowance amount for ce rtified personnel shall be no less
234234 than fifty-eight percent (58%) of the premium amount for the
235235 HealthChoice (Hi) option plan for an individual offered by the State
236236 and Education Employees Group Insurance Boa rd. For the fiscal year
237237 ending June 30, 2003, a nd each fiscal year ther eafter, the flexible
238238 benefit allowance amount for support personnel shall be no less than
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290290 one hundred percent (100%) of the premium amount for the
291291 HealthChoice (Hi) option plan for an individual offered by the State
292292 and Education Employees Group Insurance Board.
293293 3. For the fiscal year ending June 30, 2005, and each fiscal
294294 year thereafter, the flexible benefit allowance amount for certified
295295 personnel shall be no less than one hundred pe rcent (100%) of the
296296 premium amount for the Healt hChoice (Hi) option plan for an
297297 individual offered by the Stat e and Education Employees Group
298298 Insurance Board.
299299 C. If a school district employee who is participating in the
300300 cafeteria plan elects benefits whos e sum total is less than the
301301 flexible benefit allowance, the employee sh all receive any excess
302302 flexible benefit allowance as taxable compensation. Such taxable
303303 compensation shall be paid in substantially equal amounts each pay
304304 period over the plan year. Except as otherwise provided for in
305305 subsection D of this section, on ter mination during a plan year, a
306306 participating school district employee shall have no right to
307307 receive any taxable cash compensation allocated to the portion of
308308 the plan year after the t ermination of the employee.
309309 D. In cases where t he employee of a school district fulfills
310310 the terms of their c ontract and terminates employment for the
311311 subsequent year, the employee shall be entitled to the flexible
312312 benefit allowance for the remainder of t he current benefit term.
313313 For purposes of this s ubsection, “benefit term” shall mean the
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365365 twelve-month period after the initiation of benefits for the
366366 position held by the employee.
367367 E. Each school district employee shall make an annual election
368368 of benefits under the plan during an enrollment period to b e held
369369 prior to the beginning of each plan year. The enrollme nt period
370370 dates will be determined annually and will be announced by the
371371 school district, providing provided the enrollment period shall end
372372 no later than thirty (30) days before the beginning of the pla n
373373 year. Each school district employee shall make an irrevocab le
374374 advance election for the plan year or the remainder of the plan year
375375 pursuant to procedures the school district shall prescribe.
376376 F. The school district shall prescribe the forms that school
377377 district employees shall be required to use in making their
378378 elections, and may prescribe deadlines and other procedures for
379379 filing the elections.
380380 G. School district employees hired after the closing of the
381381 enrollment period shall be allowed to make an ele ction as provided
382382 in this act Section 26-101 et seq. of this title .
383383 H. A district board of educati on shall have the option of
384384 providing a flexible benefit allowance to the superintendent of the
385385 school district in an am ount not more than the amo unt of the
386386 flexible benefit allowance establishe d for certified personnel in
387387 subsection B of this section. Fu nding for the flexible benefit
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439439 allowance for a superintendent shall be provided through local
440440 revenue.
441441 SECTION 2. This act shall become ef fective July 1, 2023.
442442 SECTION 3. It being immediately necessary for the preservation
443443 of the public peace, health or safety, an emergency is hereb y
444444 declared to exist, by reason whereof this act shall take effect and
445445 be in full force from an d after its passage and approval.
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447447 59-1-588 RD 12/29/2022 3:22:47 PM