Amendment
Bill No. 0838
Amendment No. 866531
CHAMBER ACTION
Senate House
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1Representative(s) Bucher offered the following:
2
3     Amendment (with title amendment)
4     On page 80, between line(s) 4 and 5, insert:
5     Section 12.  Health care payroll assessment.--
6     (1)  As used in this section, the term:
7     (a)  "Agency" means the Agency for Health Care
8Administration.
9     (b)  "Employee" means any person who receives remuneration
10from an employer for the performance of any work or service
11while engaged in any employment under any appointment or
12contract for hire or apprenticeship, express or implied, oral or
13written, whether lawfully or unlawfully employed, and includes,
14but is not limited to, aliens and minors.
15     (c)  "Employer" means every person or entity carrying on
16any employment with 10,000 or more employees in this state. The
17term "employer" does not include the state or the political
18subdivisions in the state.
19     (d)  "Entity" includes corporation and foreign corporation;
20unincorporated association; business trust, estate, partnership,
21trust, and two or more persons having a joint or common economic
22interest.
23     (e)  "Health insurance costs" means the amount paid by an
24employer to provide health care or health insurance to employees
25in this state to the extent the costs may be deductible by an
26employer under federal tax law. Health insurance costs include
27payments for medical care, prescription drugs, vision care,
28dental care, and any other costs to provide health care to an
29employee.
30     (f)  "Secretary" means the secretary for Health Care
31Administration.
32     (g)  "Wages" means the money rate at which the service
33rendered is recompensed under a contract of hiring and includes
34only the wages earned and reported for federal income tax
35purposes.
36     (2)  Beginning January 1, 2007, and annually thereafter, an
37employer must submit to the secretary on a form or in a manner
38approved by the secretary:
39     (a)  The number of employees of the employer in this state
40as of 1 day in the year immediately preceding the previous
41calendar year as determined by the employer on an annual basis.
42     (b)  The amount of money spent by the employer in the year
43immediately preceding the previous calendar year on health
44insurance costs in this state.
45     (c)  The percentage of the payroll that was spent by the
46employer in the year immediately preceding the previous calendar
47year on health insurance costs in this state.
48
49
50The information required shall be designated in a report signed
51by the principal executive officer and include an affidavit
52under penalty of perjury that the information required in this
53section was reviewed by the principal executive officer and is
54true to the best of the officer's knowledge, information and
55belief.
56     (3)  When calculating the percentage of payroll under this
57section, an employer may exempt:
58     (a)  Wages paid to any employee in excess of the median
59household income in this state as published by the United States
60Census Bureau; and
61     (b)  Wages paid to an employee who is enrolled in or
62eligible for Medicare.
63     (4)  An employer who is organized as a not for profit
64organization that does not spend up to 6 percent of the total
65wages paid to employees in this state on health insurance costs
66shall pay to the secretary an amount equal to the difference
67between what the employer spends for health insurance costs and
68an amount equal to 6 percent of the total wages paid to
69employees in this state.
70     (5)  An employer who is not organized as a not for profit
71organization and does not spend up to 8 percent of the total
72wages paid to employees in this state on health insurance costs
73shall pay to the secretary an amount equal to the difference
74between what the employer spends for health insurance costs and
75an amount equal to 8 percent of the total wages paid to
76employees in this state.
77     (6)  An employer may not deduct any payment made under
78subsection (4) or subsection (5) from the wages of an employee.
79     (7)  An employer must make payments required under this
80section to the secretary on a periodic basis as adopted in a
81rule by the agency.
82     (8)  On or before March 15 of each year, the secretary
83shall report to the Governor and to the Legislature:
84     (a)  The name of each nonprofit and for profit employer
85with 10,000 or more employees in this state;
86     (b)  The employer's definition of a full-time employee;
87     (c)  The number of full-time employees;
88     (d)  The number of full-time employees eligible to receive
89health insurance benefits;
90     (e)  The number of full-time employees receiving health
91insurance benefits from the employer;
92     (f)  The source of health insurance benefits for those
93full-time employees not receiving health benefits through an
94employer subject to reporting under this section;
95     (g)  The number of part-time employees;
96     (h)  The number of part-time employees eligible to receive
97health insurance benefits;
98     (i)  The number of part-time employees receiving health
99insurance benefits from the employer; and
100     (j)  The source of health insurance benefits for those
101eligible part-time employees not receiving health benefits
102through an employer subject to reporting under this section.
103     (9)  On an annual basis, the secretary shall:
104     (a)  Verify which nonprofit and for profit employer has
10510,000 or more employees in this state; and
106     (b)  Ensure that each nonprofit and for profit employer
107with 10,000 or more employees in this state has reported as
108required by this section.
109     (10)(a)  If an employer fails to report to the secretary
110the information that is required by subsection (2), the
111secretary shall impose on the employer a civil fine of $250 for
112each day that the report is not filed with the secretary.
113     (b)  If an employer fails to make a required payment to the
114secretary which is required by subsection (7), the secretary
115shall impose on the employer a civil fine of $250,000.
116
117================= T I T L E  A M E N D M E N T =================
118     On page 4, line(s) 18, after the semicolon, insert:
119creating the health care payroll assessment; providing
120definitions; requiring employers with more than 10,000
121employees in this state to provide specified information
122to the secretary of the Health Care Administration;
123requiring employers who do not spend a specified amount on
124health insurance costs to pay the secretary an amount
125equal to the difference between what the employer pays and
126a percentage of the total payroll; requiring the secretary
127to submit certain reports to the Governor and the
128Legislature by a specified date; providing for penalties


CODING: Words stricken are deletions; words underlined are additions.