salary adjustments; state
employees
DPAS/E |
Committee on Retirement & Government Operations |
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DPA S/E |
Committee on Appropriations |
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D/C |
Committee on Financial Institutions & Insurance |
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DPA |
Caucus and COW |
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X |
As Transmitted to the Governor |
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HB 2513 requires the Department of Administration (DOA) to offer medical savings account (MSA) programs as an optional benefit program to employees of the state, political subdivisions, school districts and charter schools.
Current law authorizes any resident of the state to establish an MSA. An MSA is a tax-advantaged non-profit account intended for medical expenses, offering a tax shelter, provider choices, long-term care protection and control over savings account money. Statute authorizes annual deposits from individuals or employers up to $2,000 per individual and an additional $1,000 for each dependent up to a maximum of $4000 (adjusted to the GDP price deflator). Individual MSA contributions are deductible for income tax purposes and withdrawals for eligible medical expenses are not subject to taxation. Withdrawals for other purposes are considered income, to be taxed accordingly and subject to a 10% penalty, unless made on the last day of the year.