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21-5-407. Definitions.

Arkansas Code — all titles (historical 2020) · legal_authorities

21-5-407. Definitions.

21-5-407. Definitions. As used in this subchapter: (1) “Active employee” means an eligible individual currently employed by a participating entity or participating institution; (2) “Aggregate performance information” means a report or other means of communication about the measurement of accomplishment of the execution of certain tasks, achievement of certain results, or occurrence of certain events related to all patients or to a class or group of patients identifiable by certain criteria; (3) “Consumer-driven health insurance plan option” means a qualified high deductible health plan option with high out-of-pocket costs adopted by the State and Public School Life and Health Insurance Board that is consistent with guidance provided by the Internal Revenue Service for health savings accounts, annual contribution limits, and high deductible health insurance plans under Revenue Procedure 2013-25 and subsequent guidance; (4)(A) “Dependent” means a participant's: (i) Natural child, stepchild, or adopted child who is eligible for coverage under the State and Public School Life and Health Insurance Program; and (ii) Spouse who is eligible for coverage under the program. (B) Beginning in the 2015 plan year, “dependent” does not include: (i) An individual who is legally separated or divorced from the participant; or (ii) A participant’s spouse if the spouse is offered healthcare coverage, other than the program, through a separate employer-funded or employee-funded benefit plan that provides healthcare coverage of essential health benefits as provided in 42 U.S.C. § 18022, as existing on January 1, 2013; (5)(A) “Eligible inactive retiree” means a former member of the General Assembly or a state-elected constitutional officer who has served a sufficient numb

Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-5-407

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Stable record: arkansas_code:legal_authorities:21-5-407
Source file: gov.ar.code.title.21.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 323a2bfa4068bc787f393dab03bc277cd76197bf287be9817a39d5d6c9898c11

Source location: content.xml paragraph 3768

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21-5-407. Definitions. As used in this subchapter: (1) “Active employee” means an eligible individual currently employed by a participating entity or participating institution; (2) “Aggregate performance information” means a report or other means of communication about the measurement of accomplishment of the execution of certain tasks, achievement of certain results, or occurrence of certain events related to all patients or to a class or group of patients identifiable by certain criteria; (3) “Consumer-driven health insurance plan option” means a qualified high deductible health plan option with high out-of-pocket costs adopted by the State and Public School Life and Health Insurance Board that is consistent with guidance provided by the Internal Revenue Service for health savings accounts, annual contribution limits, and high deductible health insurance plans under Revenue Procedure 2013-25 and subsequent guidance; (4)(A) “Dependent” means a participant's: (i) Natural child, stepchild, or adopted child who is eligible for coverage under the State and Public School Life and Health Insurance Program; and (ii) Spouse who is eligible for coverage under the program. (B) Beginning in the 2015 plan year, “dependent” does not include: (i) An individual who is legally separated or divorced from the participant; or (ii) A participant’s spouse if the spouse is offered healthcare coverage, other than the program, through a separate employer-funded or employee-funded benefit plan that provides healthcare coverage of essential health benefits as provided in 42 U.S.C. § 18022, as existing on January 1, 2013; (5)(A) “Eligible inactive retiree” means a former member of the General Assembly or a state-elected constitutional officer who has served a sufficient number of years of credited service to be eligible for retirement benefits but who has not yet reached retirement age. (B) An eligible inactive retiree who enrolls in the program shall pay the entire premium cost of the plan option selected under the program as set by the board; (6) “Health savings account” means an account established by a participant under a medical care savings account program to pay the eligible medical expenses of a participant and the dependents of the participant; (7) “High deductible” means the deductible limitations for a qualified high deductible health plan under the Internal Revenue Service, as adjusted annually for inflation based upon the board's calculation using the formula provided by 26 U.S.C. § 1(f)(3)–(6); (8) “Participant” means an individual or an individual's dependent who is enrolled in a plan option offered under the program and continues to be eligible for participation in the program; (9) “Participating entity” means an organization authorized to participate in the program, including without limitation a state agency, school district, public charter school, or education service cooperative; (10) “Participating institution” means a two-year or four-year college that is participating in the program; (11) “Prepayment” means collection of medical or life insurance premiums or both medical and life insurance premiums from the employee and employer one (1) month in advance; (12) “Public school employee” means an employee of a school district or public charter school; (13) “Qualifying event” means a change in an employee's personal life that may impact his or her eligibility or a dependent's eligibility for benefits, as defined by Internal Revenue Service guidelines; (14) “Quality-of-care information” means the contents of medical records, member claims, patient surveys, pharmacy data, lab data, and other records of or reports about systems, networks, hospitals, and clinical providers to be gathered for assessment of the quality and costs of health care provided by systems, networks, hospitals, and clinical providers; (15) “Quality performance indicator” means a specific inquiry or standard that when applied to quality-of-care information reveals a quantifiable measure of success or failure in system, network, hospital, or clinical provider care; (16) “Retiree” means a retired employee who is eligible under § 21-5-411; (17) “Rural school district” means a school district or a public charter school that has an average daily membership of one thousand (1,000) students or less; (18) “State employee” means an employee of a state agency, board, or commission whose position is budgeted for by the General Assembly; and (19) “Vendor” means a corporation, partnership, or other organization that is: (A) Licensed to do business and in good standing with the State of Arkansas; and (B) Lawfully engaged in administering employer-funded or employee-funded benefit plans for employer groups in consideration of an administration fee.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

Page 25 TITLE 26—INTERNAL REVENUE CODE § 1 1 Section catchline amended by Pub. L. 95–30 without cor- responding amendment of analysis. 2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi- ronmental tax’’. 1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been en- acted, see 1988 Amendment note below. 1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII ‘‘Supplemental medicare pre- mium’’. 1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII. 1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V ‘‘Tax surcharge’’. 1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI. 1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V. PART I—TAX ON INDIVIDUALS Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable in- come of less than $20,000.1 [4. Repealed.] 5. Cross references relating to tax on individ- uals. Editorial Notes AMENDMENTS 1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted ‘‘Tax tables for individuals hav- ing taxable income of less than $20,000’’ for ‘‘Optional tax tables for individuals’’ in item 3 and struck out item 4 relating to rules for optional tax. 1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted ‘‘Definitions and special rules’’ and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in case of joint return or return

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 18022 — Essential health benefits requirements

**(a) Essential health benefits package** In this title,11 See References in Text note below. the term “essential health benefits package” means, with respect to any health plan, coverage that— (1) provides for the essential health benefits defined by the Secretary under subsection (b); (2) limits cost-sharing for such coverage in accordance with subsection (c); and (3) subject to subsection (e), provides either the bronze, silver, gold, or platinum level of coverage described in subsection (d). **(b) Essential health benefits** (1) **In general** — Subject to paragraph (2), the Secretary shall define the essential health benefits, except that such benefits shall include at least the following general categories and the items and services covered within the categories: (A) Ambulatory patient services. (B) Emergency services. (C) Hospitalization. (D) Maternity and newborn care. (E) Mental health and substance use disorder services, including behavioral health treatment. (F) Prescription drugs. (G) Rehabilitative and habilitative services and devices. (H) Laboratory services. (I) Preventive and wellness services and chronic disease management. (J) Pediatric services, including oral and vision care. (2) **Limitation** (A) *In general* — The Secretary shall ensure that the scope of the essential health benefits under paragraph (1) is equal to the scope of benefits provided under a typical employer plan, as determined by the Secretary. To inform this determination, the Secretary of Labor shall conduct a survey of employer-sponsored coverage to determine the benefits typically covered by employers, including multiemployer plans, and provide a report on such survey to the Secretary. (B) *Certification* — In defining the essential healt

Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 18022

Stored review status: release_metadata_unconfirmed. The source passage cites 42 U.S.C. § 18022. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 18022 — Essential health benefits requirements

Page 9097 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 18022 1 See References in Text note below. 2 So in original. Probably should be ‘‘paragraph,’’. 3 So in original. Probably should be ‘‘18031(d)(2)(B)(ii)’’. (Pub. L. 111–148, title I, § 1301, title X, § 10104(a), Mar. 23, 2010, 124 Stat. 162, 896.) Editorial Notes REFERENCES IN TEXT This title, where footnoted in text, is title I of Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 130, which enacted this chapter and enacted, amended, and transferred nu- merous other sections and notes in the Code. For com- plete classification of title I to the Code, see Tables. AMENDMENTS 2010—Subsec. (a)(2) to (4). Pub. L. 111–148, § 10104(a), added pars. (2) to (4) and struck out former par. (2). Prior to amendment, text of par. (2) read as follows: ‘‘Any reference in this title to a qualified health plan shall be deemed to include a qualified health plan of- fered through the CO-OP program under section 18042 of this title or a community health insurance option under section 18043 of this title, unless specifically pro- vided for otherwise.’’ § 18022. Essential health benefits requirements (a) Essential health benefits package In this title,1 the term ‘‘essential health bene- fits package’’ means, with respect to any health plan, coverage that— (1) provides for the essential health benefits defined by the Secretary under subsection (b); (2) limits cost-sharing for such coverage in accordance with subsection (c); and (3) subject to subsection (e), provides either the bronze, silver, gold, or platinum level of coverage described in subsection (d). (b) Essential health benefits (1) In general Subject to paragraph (2), the Secretary shall define the essential health benefits, except that such benefits shall includ

Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 18022

Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 18022. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

21-5-411. Eligibility of certain retired employees — Definition.

21-5-411. Eligibility of certain retired employees — Definition. (a)(1) If qualified, state employee retirees and public school employee retirees may continue coverage and participate in the State and Public School Life and Health Insurance Program if the state employee retirees or public school employee retirees are: (A) Participating members of: (i) The Arkansas Public Employees' Retirement System, including the members of the legislative division and the contract personnel of the Arkansas National Guard; (ii) The Arkansas Teacher Retirement System; (iii) The Arkansas State Highway Employees' Retirement System; (iv) The Arkansas Judicial Retirement System; or (v) An alternate retirement plan of a qualifying institution under § 24-7-801; and (B) Retired and drawing benefits under one (1) or more of the retirement systems listed under subdivision (a)(1)(A) of this section. (2)(A)(i) If a state employee retiree or a public school employee retiree who is a member of a retirement system listed under subdivision (a)(1)(A) of this section receives retirement benefits, thereby becoming an active retiree, the active retiree may elect to enroll in the program. (ii) The election to enroll in the program shall be made within thirty (30) days of the state employee retiree's or public school employee retiree's becoming an active retiree and shall be made in writing to the Employee Benefits Division on forms required by the division. (B)(i) To be eligible to continue coverage or to qualify for coverage after electing to decline participation in the program, the retiree must have been covered on the last day of the retiree's employment. (ii) If a retiree declines to participate in the program at the time of retirement because the retiree is already covered und

Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-5-411

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 21-5-411. This identifies an authority to review, not proof of applicability.