| 1 | Representative(s) Bucher offered the following: |
| 2 |
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| 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 |
| 8 | Administration. |
| 9 | (b) "Employee" means any person who receives remuneration |
| 10 | from an employer for the performance of any work or service |
| 11 | while engaged in any employment under any appointment or |
| 12 | contract for hire or apprenticeship, express or implied, oral or |
| 13 | written, whether lawfully or unlawfully employed, and includes, |
| 14 | but is not limited to, aliens and minors. |
| 15 | (c) "Employer" means every person or entity carrying on |
| 16 | any employment with 10,000 or more employees in this state. The |
| 17 | term "employer" does not include the state or the political |
| 18 | subdivisions in the state. |
| 19 | (d) "Entity" includes corporation and foreign corporation; |
| 20 | unincorporated association; business trust, estate, partnership, |
| 21 | trust, and two or more persons having a joint or common economic |
| 22 | interest. |
| 23 | (e) "Health insurance costs" means the amount paid by an |
| 24 | employer to provide health care or health insurance to employees |
| 25 | in this state to the extent the costs may be deductible by an |
| 26 | employer under federal tax law. Health insurance costs include |
| 27 | payments for medical care, prescription drugs, vision care, |
| 28 | dental care, and any other costs to provide health care to an |
| 29 | employee. |
| 30 | (f) "Secretary" means the secretary for Health Care |
| 31 | Administration. |
| 32 | (g) "Wages" means the money rate at which the service |
| 33 | rendered is recompensed under a contract of hiring and includes |
| 34 | only the wages earned and reported for federal income tax |
| 35 | purposes. |
| 36 | (2) Beginning January 1, 2007, and annually thereafter, an |
| 37 | employer must submit to the secretary on a form or in a manner |
| 38 | approved by the secretary: |
| 39 | (a) The number of employees of the employer in this state |
| 40 | as of 1 day in the year immediately preceding the previous |
| 41 | calendar year as determined by the employer on an annual basis. |
| 42 | (b) The amount of money spent by the employer in the year |
| 43 | immediately preceding the previous calendar year on health |
| 44 | insurance costs in this state. |
| 45 | (c) The percentage of the payroll that was spent by the |
| 46 | employer in the year immediately preceding the previous calendar |
| 47 | year on health insurance costs in this state. |
| 48 |
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| 49 |
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| 50 | The information required shall be designated in a report signed |
| 51 | by the principal executive officer and include an affidavit |
| 52 | under penalty of perjury that the information required in this |
| 53 | section was reviewed by the principal executive officer and is |
| 54 | true to the best of the officer's knowledge, information and |
| 55 | belief. |
| 56 | (3) When calculating the percentage of payroll under this |
| 57 | section, an employer may exempt: |
| 58 | (a) Wages paid to any employee in excess of the median |
| 59 | household income in this state as published by the United States |
| 60 | Census Bureau; and |
| 61 | (b) Wages paid to an employee who is enrolled in or |
| 62 | eligible for Medicare. |
| 63 | (4) An employer who is organized as a not for profit |
| 64 | organization that does not spend up to 6 percent of the total |
| 65 | wages paid to employees in this state on health insurance costs |
| 66 | shall pay to the secretary an amount equal to the difference |
| 67 | between what the employer spends for health insurance costs and |
| 68 | an amount equal to 6 percent of the total wages paid to |
| 69 | employees in this state. |
| 70 | (5) An employer who is not organized as a not for profit |
| 71 | organization and does not spend up to 8 percent of the total |
| 72 | wages paid to employees in this state on health insurance costs |
| 73 | shall pay to the secretary an amount equal to the difference |
| 74 | between what the employer spends for health insurance costs and |
| 75 | an amount equal to 8 percent of the total wages paid to |
| 76 | employees in this state. |
| 77 | (6) An employer may not deduct any payment made under |
| 78 | subsection (4) or subsection (5) from the wages of an employee. |
| 79 | (7) An employer must make payments required under this |
| 80 | section to the secretary on a periodic basis as adopted in a |
| 81 | rule by the agency. |
| 82 | (8) On or before March 15 of each year, the secretary |
| 83 | shall report to the Governor and to the Legislature: |
| 84 | (a) The name of each nonprofit and for profit employer |
| 85 | with 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 |
| 89 | health insurance benefits; |
| 90 | (e) The number of full-time employees receiving health |
| 91 | insurance benefits from the employer; |
| 92 | (f) The source of health insurance benefits for those |
| 93 | full-time employees not receiving health benefits through an |
| 94 | employer 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 |
| 97 | health insurance benefits; |
| 98 | (i) The number of part-time employees receiving health |
| 99 | insurance benefits from the employer; and |
| 100 | (j) The source of health insurance benefits for those |
| 101 | eligible part-time employees not receiving health benefits |
| 102 | through 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 |
| 105 | 10,000 or more employees in this state; and |
| 106 | (b) Ensure that each nonprofit and for profit employer |
| 107 | with 10,000 or more employees in this state has reported as |
| 108 | required by this section. |
| 109 | (10)(a) If an employer fails to report to the secretary |
| 110 | the information that is required by subsection (2), the |
| 111 | secretary shall impose on the employer a civil fine of $250 for |
| 112 | each day that the report is not filed with the secretary. |
| 113 | (b) If an employer fails to make a required payment to the |
| 114 | secretary which is required by subsection (7), the secretary |
| 115 | shall impose on the employer a civil fine of $250,000. |
| 116 |
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| 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: |
| 119 | creating the health care payroll assessment; providing |
| 120 | definitions; requiring employers with more than 10,000 |
| 121 | employees in this state to provide specified information |
| 122 | to the secretary of the Health Care Administration; |
| 123 | requiring employers who do not spend a specified amount on |
| 124 | health insurance costs to pay the secretary an amount |
| 125 | equal to the difference between what the employer pays and |
| 126 | a percentage of the total payroll; requiring the secretary |
| 127 | to submit certain reports to the Governor and the |
| 128 | Legislature by a specified date; providing for penalties |