MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Labor; Appropriations

By: Representatives Moore (60th), Formby

AN ACT TO PROVIDE CERTAIN INCENTIVES AS ENCOURAGEMENT FOR SMALL EMPLOYERS TO PROVIDE HEALTH INSURANCE, DISABILITY INSURANCE AND A RETIREMENT PACKAGE FOR THEIR EMPLOYEES; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) If a small employer provides each of his eligible employees the benefit package described in subsection (2) of this section, the state shall pay the small employer One Hundred Dollars ($100.00) per employee per year.

(2) In order to be eligible for the payment provided in subsection (1) of this section, a small employer must:

(a) Pay the full premium for a health benefit plan for each of his eligible employees;

(b) Pay the full premium for disability income insurance for each of his eligible employees; and

(c) Maintain, and contribute to, on behalf of each of his eligible employees, a retirement or pension plan that meets the Internal Revenue Service guidelines as a qualified retirement or pension plan.

(3) For purposes of this act, the following terms are defined as follows:

(a) "Small employer" means any person, firm, corporation, partnership or association actively engaged in business which, on at least fifty percent (50%) of its working days during the preceding year, employed no more than one hundred (100) eligible employees. In determining the number of eligible employees, companies which are affiliated companies or which are eligible to file a combined tax return for purposes of state taxation shall be considered one (1) employer.

(b) "Eligible employee" means an employee who works on a full-time basis and has a normal work week of thirty-two (32) or more hours. The term includes a sole proprietor, a partner or a partnership and an independent contractor, if the sole proprietor, partner or independent contractor is included as an employee under a health benefit plan of a small employer, but does not include an employee who works on a part-time, temporary or substitute basis.

(c) "Health benefit plan" means any hospital or medical policy or certificate, hospital or medical service plan contract or health maintenance organization subscriber contract. Health benefit plan does not include accident-only, specified disease, credit, dental, vision, Medicare supplement, long-term care insurance, coverage issued as a supplement to liability insurance, workers' compensation insurance or automobile medical-payment insurance.

(4) The Commissioner of Insurance shall promulgate rules and regulations to implement the provisions of this act.

SECTION 2. This act shall take effect and be in force from and after July 1, 2000.