SENATE DOCKET, NO. 1339        FILED ON: 1/14/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1047

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to health reimbursement accounts..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.   Chapter 32B is hereby amended by inserting after section 19 the following

section: -

Section 20:  Notwithstanding any other provisions of this chapter, a political subdivision which transfers its subscribers to the commission under subsection (e) may provide health reimbursement accounts to reimburse subscribers who incur more than $1,000 in qualified medical expenses per calendar year.  The health reimbursement accounts shall be subject to coalition bargaining.

SECTION 2.   Section 2 of Chapter 32B is hereby amended by inserting after subsection (j) the following subsection:-

(k) “Health Reimbursement Account”, a federally-recognized tax-exempt health benefit program that allows an employer to reimburse qualified medical expenses paid by employees.