39 | 48 | | |
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40 | 49 | | An Act relating to insurance; amending 70 O.S. 2021, |
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41 | 50 | | Section 26-105, as amended by Section 3, Chapter 245, |
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42 | 51 | | O.S.L. 2024 (70 O.S. Supp. 2024, Section 26 -105), |
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43 | 52 | | which relates to purchase of benefits by school |
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44 | 53 | | district employees; clarifying type of plan for |
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45 | 54 | | annual election; modifying enrollment period for |
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46 | 55 | | benefits; allowing enrollment for additional benefits |
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47 | 56 | | in certain circumstances; and providing an effective |
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48 | 57 | | date. |
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49 | 58 | | |
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50 | 59 | | |
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51 | 60 | | |
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52 | 61 | | |
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53 | 62 | | |
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54 | 63 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAH OMA: |
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55 | 64 | | SECTION 1. AMENDATORY 70 O.S. 2021, Section 26 -105, as |
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56 | 65 | | amended by Section 3, Chapter 245, O.S.L. 2024 (70 O.S. Supp. 2024, |
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57 | 66 | | Section 26-105), is amended to read as follows: |
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58 | 67 | | Section 26-105. A. The flexible benefit allowance shall be |
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59 | 68 | | used by a school district employee who is participating in the |
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60 | 69 | | cafeteria plan to purchase major medical health care plan coverage |
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91 | 101 | | benefits offered by the school district or may be taken as taxable |
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92 | 102 | | compensation as provided in subsection C of this section. Certified |
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93 | 103 | | personnel who choose not to part icipate in the school -district- |
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94 | 104 | | sponsored cafeteria plan shall receive Sixty -nine Dollars and |
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95 | 105 | | seventy-one cents ($69.71) per month as taxable compensation in lieu |
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96 | 106 | | of the flexible benefit allowance amount provi ded in subsection B of |
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97 | 107 | | this section. Support pe rsonnel who choose not to participate in |
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98 | 108 | | the school-district-sponsored cafeteria plan shall receive One |
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99 | 109 | | Hundred Eighty-nine Dollars and sixty -nine cents ($189.69) per month |
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100 | 110 | | as taxable compensation in lieu of the flexible benefit allowance |
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101 | 111 | | amount provided in subsection B of this section. |
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102 | 112 | | B. Each eligible school district employee shall be credited |
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103 | 113 | | annually with a specified amount as a flexible benefit allowance |
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104 | 114 | | which shall be available for the purchase of benef its. The amount |
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105 | 115 | | of the flexible benefit allowan ce credited to each eligible school |
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106 | 116 | | district employee shall be communicated to the employee prior to the |
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107 | 117 | | enrollment period for each plan year. |
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108 | 118 | | 1. For the fiscal year ending June 30, 2002, the flexible |
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109 | 119 | | benefit allowance amount for certified personnel shall be no less |
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110 | 120 | | than Sixty-nine Dollars and seventy -one cents ($69.71) per month. |
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141 | 152 | | 2. For the fiscal year ending June 30, 2004, the flexible |
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142 | 153 | | benefit allowance amount for certified personnel shall be no less |
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143 | 154 | | than fifty-eight percent (58%) of the premium amount for the |
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144 | 155 | | HealthChoice (Hi) option plan for an individual o ffered by the |
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145 | 156 | | Oklahoma Employees Insurance and Benefits Board. For the fiscal |
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146 | 157 | | year ending June 30, 2003, and each fiscal year thereafter, the |
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147 | 158 | | flexible benefit allowance amount for support personnel shall be no |
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148 | 159 | | less than one hundred percent (100%) of the p remium amount for the |
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149 | 160 | | HealthChoice (Hi) option plan for an individual offered by the |
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150 | 161 | | Oklahoma Employees Insurance and Benefits Board. |
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151 | 162 | | 3. For the fiscal year ending June 30, 2005, and each fiscal |
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152 | 163 | | year thereafter, the flexible benefit allowance amount for c ertified |
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153 | 164 | | personnel shall be no less than one hundred percent (100%) of the |
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154 | 165 | | premium amount for the HealthChoice (Hi) option plan for an |
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155 | 166 | | individual offered by the Oklahoma Employees Insurance and Benefits |
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156 | 167 | | Board. |
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157 | 168 | | C. If a school district employee who is parti cipating in the |
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158 | 169 | | cafeteria plan elects benefits whose sum total is less than the |
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159 | 170 | | flexible benefit allowance, the employee shall receive any excess |
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160 | 171 | | flexible benefit allowance as taxable compensation. Such taxable |
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191 | 203 | | receive any taxable cash compensation al located to the portion of |
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192 | 204 | | the plan year after the termination of the employee. |
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193 | 205 | | D. In cases where the employee of a school district fulfills |
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194 | 206 | | the terms of their contract and terminates employment for the |
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195 | 207 | | subsequent year, the employee shall be entitled to th e flexible |
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196 | 208 | | benefit allowance for the remainder of the current benefit term. |
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197 | 209 | | For purposes of this subsection, "benefit term" shall mean the |
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198 | 210 | | twelve-month period after the initiation of benefits for the |
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199 | 211 | | position held by the employee. |
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200 | 212 | | E. Each school district employee shall make an annual election |
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201 | 213 | | of major medical health care plan benefits under the cafeteria plan |
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202 | 214 | | during an enrollment period to be held prior to the beginning of |
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203 | 215 | | each plan year beginning November 1 and running until December 15 . |
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204 | 216 | | The enrollment period dates will be determined annually and will be |
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205 | 217 | | announced by the school district , providing the enrollment period |
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206 | 218 | | shall end no later than thirty (30) days before the beginning of the |
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207 | 219 | | plan year. Each school district employee shall make an irrevocable |
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208 | 220 | | advance election for the plan year or the remainder of the plan year |
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209 | 221 | | pursuant to procedures the school district shall prescribe. |
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210 | 222 | | Notwithstanding, the enrollment period as set forth in this section |
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241 | 254 | | F. The school district shall prescribe the forms that sc hool |
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242 | 255 | | district employees shall be required to use in making their |
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243 | 256 | | elections, and may prescribe deadlines and other procedures for |
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244 | 257 | | filing the elections. |
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245 | 258 | | G. School district employees hired after the closing of the |
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246 | 259 | | enrollment period shall be allowed to make a n election as provided |
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247 | 260 | | in this act. |
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248 | 261 | | H. A district board of education shall have the option of |
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249 | 262 | | providing a flexible benefit allowance to the superintendent of the |
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250 | 263 | | school district in an amount not more than th e amount of the |
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251 | 264 | | flexible benefit allowance estab lished for certified personnel in |
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252 | 265 | | subsection B of this section. Funding for the flexible benefit |
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253 | 266 | | allowance for a superintendent shall be provided through local |
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254 | 267 | | revenue. |
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255 | 268 | | SECTION 2. This act shall become effective November 1, 2025. |
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