Chapter 149 of the General Laws is hereby amended by adding the following section:-

Section 192. For purposes of this section, “health care flexible spending account” shall mean a federally-recognized tax-exempt health benefit program that allows an employee to set aside a portion of earnings to pay for qualified expenses as established in an employer’s benefit plan.

Any employer that offers health care flexible spending accounts to their employees shall provide personal notification to each employee, by certified mail, of any changes to their flexible spending account or the policies governing such flexible spending accounts, in addition to any electronic or other notification that the employer may provide, prior to any such change taking effect.