Idaho § 67-5761C HEALTH REIMBURSEMENT ARRANGEMENTS FOR STATE EMPLOYEES

Idaho Statutes

§ 67-5761C — HEALTH REIMBURSEMENT ARRANGEMENTS FOR STATE EMPLOYEES

Idaho § 67-5761C

Title 67STATE GOVERNMENT AND STATE AFFAIRS

Ch. 57DEPARTMENT OF ADMINISTRATION

This text of Idaho § 67-5761C (HEALTH REIMBURSEMENT ARRANGEMENTS FOR STATE EMPLOYEES) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 67-5761C (2026).

Text

(1)The department of administration may offer a health reimbursement arrangement as an approved benefit for all state employees or officers whose employer chooses to offer such a benefit to its employees or officers. All state employees or officers shall, for themselves and their eligible dependents, participate in a health reimbursement arrangement if the employer of such employees and officers chooses to offer the health reimbursement arrangement.

(2)For purposes of this section:

(a)"Health reimbursement arrangement" means an arrangement whereby employees may reimburse themselves for health care costs approved by the internal revenue service from a tax-exempt employee benefit trust known as a voluntary employees’ beneficiary association.

(b)"Voluntary employees’ beneficiary associati

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(1) The department of administration may offer a health reimbursement arrangement as an approved benefit for all state employees or officers whose employer chooses to offer such a benefit to its employees or officers. All state employees or officers shall, for themselves and their eligible dependents, participate in a health reimbursement arrangement if the employer of such employees and officers chooses to offer the health reimbursement arrangement.
(2) For purposes of this section:
(a) "Health reimbursement arrangement" means an arrangement whereby employees may reimburse themselves for health care costs approved by the internal revenue service from a tax-exempt employee benefit trust known as a voluntary employees’ beneficiary association.
(b) "Voluntary employees’ beneficiary association" (VEBA) means a tax-exempt employee benefit trust governed under section 501(c)(9) of the Internal Revenue Code. A VEBA trust is managed by trustees elected by the employee members of the trust.
(3) The department of administration may promulgate rules to implement the provisions of this section.