"Qualified taxpayer"

Effective 1-1-2024. Sec. 2. As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that: (1) has any state tax liability; and (2) has adopted a health reimbursement arrangement (as described in Section 9831(d) of the Internal Revenue Code) in lieu of a traditional employer provided health insurance plan. As added by P.L.203-2023, SEC.2.