HOUSE BILL 109

49th legislature - STATE OF NEW MEXICO - first session, 2009

INTRODUCED BY

John A. Heaton

AN ACT

RELATING TO EMPLOYER HEALTH COVERAGE; REQUIRING EMPLOYERS TO OFFER A PRETAX HEALTH COVERAGE OPTION.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     Section 1. EMPLOYERS REQUIRED TO OFFER PRETAX HEALTH COVERAGE OPTION.--An employer, except a federally recognized Indian nation, tribe or pueblo acting as an employer, shall offer to its employees for whom the employer does not offer a health insurance plan a pretax health coverage option pursuant to Section 125 or successor provision of the federal Internal Revenue Code of 1986, whether or not the employer chooses to pay any portion of the health coverage premium or costs.

.174685.1GR