0001|                         HOUSE BILL 449
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0002|     42ND LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION,
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0003|     1996
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0004|                         INTRODUCED BY
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0005|                     LUCIANO "LUCKY" VARELA
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0006|     
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0007|                                
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0008|     
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0009|     FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE
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0010|     
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0011|                             AN ACT
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0012|     RELATING TO MEDICAL CARE SAVINGS ACCOUNTS; CHANGING PROVISIONS
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0013|     PERTAINING TO THE INCOME TAX EXEMPTION FOR MEDICAL CARE SAVINGS
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0014|     ACCOUNTS; PROVIDING FOR A CONTINGENT REPEAL OF THE INCOME TAX
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0015|     EXEMPTION FOR MEDICAL CARE SAVINGS ACCOUNTS; AMENDING, REPEALING
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0016|     AND ENACTING SECTIONS OF THE NMSA 1978.
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0017|     
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0018|     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0019|       Section 1.  Section 7-2-5.6 NMSA 1978 (being Laws 1995,
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0020|     Chapter 93, Section 8) is amended to read:
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0021|       "7-2-5.6.  EXEMPTION--MEDICAL CARE SAVINGS ACCOUNTS.--Except as provided in Section [6 of this act] 59A-23D-6 NMSA
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0022|     1978, employer and employee contributions to medical care
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0023|     savings accounts established pursuant to the Medical Care
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0024|     Savings Account Act, the interest earned on those accounts and
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0025|     money reimbursed to an employee for eligible medical expenses
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0001|     from those accounts or money advanced to the employee by the
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0002|     employer for eligible medical expenses pursuant to that act are
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0003|     exempt from taxation."
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0004|       Section 2.  Section 59A-23D-2 NMSA 1978 (being Laws 1995,
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0005|     Chapter 93, Section 2) is amended to read:
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0006|       "59A-23D-2.  DEFINITIONS.--As used in the Medical Care
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0007|     Savings Account Act:
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0008|            A.  "account administrator" means any of the
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0009|     following that administers medical care savings accounts:
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0010|                 (1)  a national or state chartered bank, savings
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0011|     and loan association, savings bank or credit union;
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0012|                 (2)  a trust company authorized to act as a
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0013|     fiduciary in this state;
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0014|                 (3)  an insurance company or health maintenance
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0015|     organization authorized to do business in this state pursuant to
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0016|     the New Mexico Insurance Code;
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0017|                 (4)  an employer that has a self-insured health
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0018|     plan under the federal Employee Retirement Income Security Act
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0019|     of 1974;
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0020|                 (5)  a broker, agent or investment advisor;
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0021|                 (6)  a person who holds a certificate [or]
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0022|     of registration as an insurance administrator or for whom the
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0023|     registration has been waived; or
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0024|                 (7)  an employer who participates in the medical
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0025|     care savings account program;
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0001|            B.  "deductible" means the total covered medical
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0002|     expense [the] an employee or his dependents must pay prior
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0003|     to any payment by [the] a qualified higher deductible health
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0004|     plan for a calendar year;
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0005|            C.  "department" means the department of insurance;
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0006|            D.  "dependent" means:
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0007|                 (1)  a spouse;
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0008|                 (2)  an unmarried or unemancipated child of the
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0009|     employee who is a minor and who is:
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0010|                      (a)  a natural child;
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0011|                      (b)  a legally adopted child;
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0012|                      (c)  a stepchild living in the same
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0013|     household who is primarily dependent on the employee for
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0014|     maintenance and support;
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0015|                      (d)  a child for whom the employee is the
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0016|     legal guardian and who is primarily dependent on the employee
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0017|     for maintenance and support, as long as evidence of the
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0018|     guardianship is evidenced in a court order or decree; or
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0019|                      (e)  a foster child living in the same
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0020|     household, if the child is not otherwise provided with health
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0021|     care or health insurance coverage;
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0022|                 (3)  an unmarried child described in
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0023|     Subparagraphs (a) through (e) of Paragraph (2) of this
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0024|     subsection who is between the ages of eighteen and twenty-five
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0025|     and is a full-time student at an accredited educational
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0001|     institution; provided, "full-time student" means a student is
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0002|     enrolled in and taking twelve or more semester hours or
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0003|     equivalent contact hours in secondary, undergraduate or
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0004|     vocational school or nine or more semester hours or equivalent
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0005|     contact hours in graduate school; or
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0006|                 (4)  a child described in Subparagraphs (a)
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0007|     through (e) of Paragraph (2) of this subsection who is over the
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0008|     age of eighteen, who is incapable of self-sustaining employment
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0009|     by reason of mental retardation or physical handicap and who is
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0010|     [chiefly] primarily dependent on the employee for support
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0011|     and maintenance;
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0012|            E.  "eligible medical expense" means an expense paid
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0013|     by the employee for medical care described in Section 213(d) of
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0014|     the Internal Revenue Code of 1986 that is deductible for federal
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0015|     income tax purposes;
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0016|            F.  "employee" includes a self-employed individual;
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0017|            G.  "employer" includes a self-employed individual;
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0018|            H.  "employer contributions" means the sum of cash
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0019|     and securities contributed by an employer to a medical care
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0020|     savings account plus any medical care savings account advances
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0021|     made by an employer to an employee;
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0022|            [H.] I.  "medical care savings account" or
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0023|     "savings account" means an account established by an employer to
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0024|     pay the eligible medical expenses of an employee and his
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0025|     dependents;
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0001|            [I.] J.  "program" means the medical care savings
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0002|     account program established by an employer for his employees;
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0003|     and
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0004|            [J.] K.  "qualified higher deductible health
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0005|     plan" means a health coverage policy, certificate or contract
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0006|     that provides for payments for covered health care benefits that
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0007|     exceed the policy, certificate or contract deductible and that
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0008|     is purchased by an employer for the benefit of an employee."
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0009|       Section 3.  Section 59A-23D-4 NMSA 1978 (being Laws 1995,
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0010|     Chapter 93, Section 4) is amended to read:
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0011|       "59A-23D-4.  MEDICAL CARE SAVINGS ACCOUNT PROGRAM.--
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0012|            A.  Except as otherwise provided by statute, contract
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0013|     or collective bargaining agreement, an employer may establish a
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0014|     medical care savings account program for his employees.
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0015|            B.  In establishing the program, the employer shall:
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0016|                 (1)  provide a qualified higher deductible
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0017|     health plan for the benefit of his employees;
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0018|                 (2)  contribute to medical care savings accounts
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0019|     for the employees; and
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0020|                 (3)  appoint an account administrator to
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0021|     administer the savings accounts.
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0022|            [C.  Principal contributed to and interest earned on
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0023|     a medical care savings account and money reimbursed from the
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0024|     savings account to an employee for eligible medical expenses are
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0025|     exempt from taxation under the Income Tax Act.  For the purposes
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0001|     of this subsection, "reimbursement" includes advances paid to
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0002|     the employee by the employer for eligible medical expenses as
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0003|     provided in Subsection D of Section 5 of the Medical Care
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0004|     Savings Account Act.
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0005|            D.] C.  Before establishing a program, the
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0006|     employer shall notify all employees in writing of the federal
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0007|     tax status of the program and how federal income taxation
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0008|     affects New Mexico income taxes.
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0009|            [E.] D.  Any compensation required by the account
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0010|     administrator to administer the program shall be paid by the
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0011|     employer, and the employer shall not require the employee to
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0012|     contribute to such compensation while the employee participates
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0013|     in the program.  If the employee ceases to participate in the
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0014|     program, he shall be responsible for costs associated with his
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0015|     account.
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0016|            [F.] E.  Nothing in the Medical Care Savings
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0017|     Account Act prohibits the employer from requiring the employee
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0018|     to contribute to the qualified higher deductible health plan or
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0019|     the medical care savings account.  
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0020|            [G.] F.  Nothing in the Medical Care Savings
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0021|     Account Act requires an employee to participate in a program. 
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0022|     The employer shall offer the program to all employees on a
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0023|     nondiscriminatory basis."
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0024|       Section 4.  Section 59A-23D-5 NMSA 1978 (being Laws 1995,
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0025|     Chapter 93, Section 5) is amended to read:
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0001|       "59A-23D-5.  ACCOUNT ADMINISTRATOR--EMPLOYER AND EMPLOYEE
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0002|     RESPONSIBILITIES.--
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0003|            A.  [The] An employer, in conjunction with
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0004|     [the] an account administrator, shall provide a current
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0005|     written statement to employees that details how money in their
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0006|     medical care savings accounts is or will be invested and the
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0007|     rate of return employees may reasonably anticipate on the
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0008|     investment of the savings accounts.  The account administrator
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0009|     shall file the statement with the department.
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0010|            B.  Except as provided in Section [6 of this act]
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0011|     59A-23D-6 NMSA 1978, money in [the] a medical care savings
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0012|     account shall be used solely for the purpose of paying the
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0013|     eligible medical expenses of [the] an employee and his
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0014|     dependents.
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0015|            C.  The account administrator shall reimburse the
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0016|     employee from the employee's medical care savings account for
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0017|     eligible medical expenses.  When seeking reimbursement, the
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0018|     employee shall submit documentation of eligible medical expenses
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0019|     paid by the employee.
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0020|            D.  If an employer makes contributions to a program
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0021|     on a periodic installment basis, the employer may advance to an
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0022|     employee, interest free, an amount necessary to cover eligible
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0023|     medical expenses incurred that exceed the amount in the
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0024|     employee's savings account if the employee agrees to repay the
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0025|     advance from future installments or when he ceases to be an
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0001|     employee of the employer or a participant in the program. 
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0002|     [Such advances shall be exempt from taxation under the Income
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0003|     Tax Act.]"
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0004|            Section 5.  Section 59A-23D-6 NMSA 1978 (being Laws
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0005|     1995, Chapter 93, Section 6) is amended to read:
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0006|       "59A-23D-6.  WITHDRAWALS.--
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0007|            [A.  An employee may withdraw money without penalty
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0008|     from his medical care savings account for a purpose other than
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0009|     reimbursement of eligible medical expenses when he reaches the
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0010|     age of fifty-nine and one-half.
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0011|            B.  Except as provided in Subsection A of this
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0012|     section]
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0013|            A.  If an employee withdraws money from the
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0014|     employee's medical care savings account on the last business day
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0015|     of the account administrator's business year for a purpose [not
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0016|     set forth in Section 4 of the Medical Care Savings Account Act] 
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0017|     other than payment of eligible medical expenses, the money
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0018|     withdrawn shall be considered income to the individual, subject
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0019|     to taxation.  The withdrawal does not subject the employee to a
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0020|     penalty or make interest earned on the account during the tax
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0021|     year taxable as income to the employee.
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0022|            [C.  Except as provided in Subsection A of this
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0023|     section]
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0024|            B.  If an employee withdraws money from the
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0025|     employee's medical care savings account for a purpose [not set
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0001|     forth in Section 4 of the Medical Care Savings Account Act]
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0002|     other than payment of eligible medical expenses at any time
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0003|     other than the last business day of the account administrator's
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0004|     business year:
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0005|                 (1)  the amount of the withdrawal shall be
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0006|     considered income to the [individual] employee and subject
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0007|     to taxation;
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0008|                 (2)  the administrator shall withdraw and, on
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0009|     behalf of the employee, pay a penalty equal to ten percent of
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0010|     the amount of the withdrawal; and 
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0011|                 (3)  all interest earned on the balance in the
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0012|     savings account during the tax year in which the withdrawal is
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0013|     made shall be considered income to the [individual] employee
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0014|     and subject to taxation.
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0015|            [D.] C.  If an individual is no longer employed
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0016|     by an employer that participates in a program or if an employee
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0017|     chooses to cease participating in the program, the individual or
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0018|     employee shall, within sixty days of his final day of employment
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0019|     or participation:
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0020|                 (1)  request, in writing, the transfer of his
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0021|     savings account to a new account administrator;
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0022|                 (2)  request, in writing, that the former
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0023|     employer's account administrator continue to administer the
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0024|     savings account, including in the request an agreement to pay
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0025|     the cost, if any, of account administration on that savings
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0001|     account; or
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0002|                 (3)  withdraw the money from the savings
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0003|     account.
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0004|            [E.] D.  No more than thirty days after the
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0005|     expiration of the sixty-day period pursuant to Subsection [D]
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0006|     C of this section, the account administrator shall:
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0007|                 (1)  transfer the savings account to a new
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0008|     account administrator as requested;
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0009|                 (2)  agree, in writing, to continue to act as
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0010|     the account administrator for the savings account; or
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0011|                 (3)  mail a check to the individual or employee
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0012|     at his last known address for the amount in the account as of
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0013|     the day the check was issued, excluding the applicable
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0014|     withdrawal penalty.  The penalty shall be paid to the [human
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0015|     services] department at the same time as the individual's or
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0016|     employee's check is issued.  Any penalty received shall be
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0017|     deposited into the general fund.
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0018|            [F.] E.  Upon the death of an employee, the
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0019|     account administrator shall distribute the principal and
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0020|     accumulated interest of the savings account to the estate of the
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0021|     employee."
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0022|       Section 6.  Section 59A-23D-6 NMSA 1978 (being Laws 1995,
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0023|     Chapter 93, Section 6, as amended by Section 5 of this act,) is
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0024|     repealed and a new Section 59A-23D-6 NMSA 1978 is enacted to
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0025|     read:
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0001|       "59A-23D-6.  [NEW MATERIAL]  WITHDRAWALS.--
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0002|            A.  If an employee withdraws money from the
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0003|     employee's medical care savings account on the last business day
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0004|     of the account administrator's business year for a purpose other
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0005|     than payment of eligible medical expenses, the money withdrawn
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0006|     shall be considered income to the individual and subject to
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0007|     taxation to the extent that the money withdrawn is considered
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0008|     income and subject to taxation under the provisions of the
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0009|     Internal Revenue Code of 1986, as amended.  The withdrawal does
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0010|     not subject the employee to a penalty.
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0011|            B.  If an employee withdraws money from the
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0012|     employee's medical care savings account for a purpose other than
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0013|     payment of eligible medical expenses at any time other than the
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0014|     last business day of the account administrator's business year:
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0015|                 (1)  the amount of the withdrawal shall be
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0016|     considered income to the employee and subject to taxation to the
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0017|     extent that the money withdrawn is considered income and subject
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0018|     to taxation under the provisions of the Internal Revenue Code of
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0019|     1986, as amended;
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0020|                 (2)  the administrator shall withdraw and, on
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0021|     behalf of the employee, pay a penalty equal to ten percent of
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0022|     the amount of the withdrawal; and
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0023|                 (3)  all interest earned on the balance in the
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0024|     savings account during the tax year in which the withdrawal is
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0025|     made shall be considered income to the employee and subject to
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0001|     taxation to the extent that the money withdrawn is considered
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0002|     income and subject to taxation under the provisions of the
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0003|     Internal Revenue Code of 1986, as amended.
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0004|            C.  If an individual is no longer employed by an
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0005|     employer that participates in a program or if an employee
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0006|     chooses to cease participating in the program, the individual or
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0007|     employee, within sixty days of his final day of employment or
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0008|     participation, shall:
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0009|                 (1)  request, in writing, the transfer of his
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0010|     savings account to a new account administrator;
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0011|                 (2)  request in writing that the former
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0012|     employer's account administrator continue to administer the
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0013|     savings account, including in the request an agreement to pay
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0014|     the cost, if any, of account administration on that savings
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0015|     account; or
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0016|                 (3)  withdraw the money from the savings
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0017|     account.
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0018|            D.  No more than thirty days after the expiration of
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0019|     the sixty-day period pursuant to Subsection C of this section,
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0020|     the account administrator shall:
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0021|                 (1)  transfer the savings account to a new
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0022|     account administrator as requested;
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0023|                 (2)  agree in writing to continue to act as the
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0024|     account administrator for the savings account; or
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0025|                 (3)  mail a check to the individual or employee
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0001|     at his last known address for the amount in the account as of
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0002|     the day the check was issued, excluding the applicable
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0003|     withdrawal penalty.  The penalty shall be paid to the department
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0004|     at the same time as the individual's or employee's check is
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0005|     issued.  Any penalty received shall be deposited into the
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0006|     general fund.
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0007|            E.  Upon the death of an employee, the account
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0008|     administrator shall distribute the principal and accumulated
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0009|     interest of the savings account to the estate of the employee."
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0010|       Section 7.  REPEAL.--Section 7-2-5.6 NMSA 1978 (being Laws
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0011|     1995, Chapter 93, Section 8, as amended by Section 1 of this
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0012|     act) is repealed.
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0013|       Section 8.  APPLICABILITY.--
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0014|            A.  The provisions of Sections 1, 2 and 5 of this act
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0015|     apply to taxable years beginning on or after January 1, 1996.
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0016|            B.  The provisions of Sections 3, 4, 6 and 7 of this
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0017|     act are applicable to taxable years for which the federal act
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0018|     described in Section 9 of this act is applicable.
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0019|       Section 9.  CONTINGENT EFFECTIVE DATE.--The provisions of
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0020|     Sections 3, 4, 6 and 7 of this act are contingent upon the
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0021|     passage by the United States congress and the approval by the
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0022|     president of the United States of an act establishing income tax
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0023|     treatment of medical care savings accounts similar to the
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0024|     treatment established by Laws 1995, Chapter 93.  Sections 3, 4,
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0025|     6 and 7 of this act become effective on the date that the
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0001|     federal act is effective for federal purposes.
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0002|                                - 13 -                     State of New Mexico
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0003|                    House of Representatives
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0004|   
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0005|                    FORTY-SECOND LEGISLATURE
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0006|                      SECOND SESSION, 1996
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0007|   
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0008|   
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0009|                                             February 12, 1996
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0010|   
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0011|   
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0012|   Mr. Speaker:
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0013|   
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0014|       Your TAXATION AND REVENUE COMMITTEE, to whom has
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0015|   been referred
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0016|   
    |
0017|                         HOUSE BILL 449
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0018|                                
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0019|                                 has had it under consideration and reports same with
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0020|   recommendation that it DO PASS, amended as follows:
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0021|   
    |
0022|       1.  On page 5, between lines 7 and 8, insert the following
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0023|   new section:
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0024|   
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0025|       "Section 3.  Section 59A-23D-3 NMSA 1978 (being Laws 1995,
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0001|   Chapter 93, Section 3) is amended to read:
    |
0002|   
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0003|       "59A-23D-3.  ACCOUNT ADMINISTRATOR--REGISTRATION WITH
    |
0004|   DEPARTMENT--DEPARTMENT POWERS AND DUTIES.--
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0005|   
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0006|            A.  An account administrator shall register with the
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0007|   department and pay a registration fee of twenty-five dollars
    |
0008|   ($25.00).  The registration fee shall be deposited in the general
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0009|   fund.  Registration as an account administrator does not affect
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0010|   the regulation of a bank, savings and loan association, credit
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0011|   union, trust company or insurance company as otherwise provided by
    |
0012|   law.
    |
0013|   
    |
0014|            B.  An account administrator shall provide to the
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0015|   department annually a list of the employers for whom it provides
    |
0016|   account administration and the number of employees and dependents
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0017|   for whom it administers accounts.  The information shall be
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0018|   provided in the form requested by the department.  The department
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0019|   may request other information it deems appropriate from the
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0020|   account administrator; provided, however, that the department
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0021|   shall not request any information about an individual employee or
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0022|   dependent unless a complaint has been filed with the department by
    |
0023|   that employee or dependent and the information is required to
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0024|   investigate the complaint.
    |
0025|   
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0001|            C.  The department may receive, investigate and settle
    |
0002|   complaints about medical care savings accounts and account
    |
0003|   administrators or it may refer complaints to other appropriate
    |
0004|   agencies.
    |
0005|   
    |
0006|            D.  The department shall adjust annually the maximum
    |
0007|   deductible for qualified higher deductible health plans to reflect
    |
0008|   the last known increase in the medical care component of the
    |
0009|   consumer price index published by the United States department of
    |
0010|   labor.  For 1995, the maximum deductible shall not be less than
    |
0011|   one thousand dollars ($1,000) and not more than three thousand
    |
0012|   dollars ($3,000).
    |
0013|   
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0014|            E.  [The department may adjust annually the maximum
    |
0015|   employer contribution to reflect the last known increase in the
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0016|   medical care component of the consumer price index.  For 1995, the
    |
0017|   employer's contribution shall not exceed three thousand dollars
    |
0018|   ($3,000).]  The annual employer contributions shall not exceed
    |
0019|   two thousand dollars ($2,000).  Any annual contributions by an
    |
0020|   employee shall not exceed two thousand dollars ($2,000)."".
    |
0021|   
    |
0022|       2.  Renumber the succeeding sections accordingly.
    |
0023|   
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0024|       3.  On page 13, line 12, strike "and 5" and insert in lieu
    |
0025|   thereof ", 3 and 6".
    |
0001|   
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0002|       4.  On page 13, line 14, strike "3, 4, 6 and 7" and insert in
    |
0003|   lieu thereof "4, 5, 7 and 8".
    |
0004|   
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0005|       5.  On page 13, line 16, strike "9" and insert in lieu
    |
0006|   thereof "10".
    |
0007|   
    |
0008|       6.  On page 13, line 18, strike "3, 4, 6 and 7" and insert in
    |
0009|   lieu thereof "4, 5, 7 and 8".
    |
0010|   
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0011|       7.  On page 13, lines 22 and 23, strike "3, 4, 6 and 7" and
    |
0012|   insert in lieu thereof "4, 5, 7 and 8".
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0013|   
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0014|                                Respectfully submitted,
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0015|   
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0016|   
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0017|   
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0018|                                                                
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0019|                                  
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0020|                                Jerry W. Sandel, Chairman
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0021|   
    |
0022|   
    |
0023|   Adopted                         Not Adopted                      
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0024|   
    |
0025|            (Chief Clerk)                       (Chief Clerk)
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0001|   
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0002|                      Date             
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0003|   
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0004|   The roll call vote was 12  For 0  Against
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0005|   Yes:          12
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0006|   Excused: None
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0007|   Absent:  Ryan
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0008|   
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0009|   
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0010|                                                     .111905.2
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0011|     H0449TR1  
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0012|   
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0013|                      FORTY-SECOND LEGISLATURE             HB 449/a
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0014|                        SECOND SESSION, 1996
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0015|   
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0016|   
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0017|                                                  February 14, 1996
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0018|   
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0019|   Mr. President:
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0020|   
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0021|     Your WAYS AND MEANS COMMITTEE, to whom has been
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0022|   referred
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0023|   
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0024|                     HOUSE BILL 449, as amended
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0025|   
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0001|   has had it under consideration and reports same with
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0002|   recommendation that it DO PASS, amended as follows:
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0003|   
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0004|     1.  Strike House Taxation and Revenue Committee amendment 1.
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0005|   
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0006|     2.  On page 5, between lines 7 and 8, insert the following new
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0007|   section:
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0008|   
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0009|     "Section 3.  Section 59A-23D-3 NMSA 1978 (being Laws 1995,
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0010|   Chapter 93, Section 3) is amended to read:
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0011|   
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0012|     "59A-23D-3.  ACCOUNT ADMINISTRATOR--REGISTRATION WITH
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0013|   DEPARTMENT--DEPARTMENT POWERS AND DUTIES.--
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0014|   
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0015|      A.  An account administrator shall register with the
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0016|   department and pay a registration fee of twenty-five dollars
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0017|   ($25.00).  The registration fee shall be deposited in the general
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0018|   fund.  Registration as an account administrator does not affect
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0019|   the regulation of a bank, savings and loan association, credit
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0020|   union, trust company or insurance company as otherwise provided by
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0021|   law.
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0022|   
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0023|      B.  An account administrator shall provide to the
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0024|   department annually a list of the employers for whom it provides
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0025|   account administration and the number of employees and dependents
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0001|   for whom it administers accounts.  The information shall be
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0002|   provided in the form requested by the department.  The department
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0003|   may request other information it deems appropriate from the
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0004|   account administrator; provided, however, that the department
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0005|   shall not request any information about an individual employee or
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0006|   dependent unless a complaint has been filed with the department by
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0007|   that employee or dependent and the information is required to
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0008|   investigate the complaint.
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0009|     
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0010|      C.  The department may receive, investigate and settle
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0011|   complaints about medical care savings accounts and account
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0012|   administrators or it may refer complaints to other appropriate
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0013|   agencies.
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0014|   
    |
0015|      D.  The department shall adjust annually the maximum
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0016|   deductible for qualified higher deductible health plans to reflect
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0017|   the last known increase in the medical care component of the
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0018|   consumer price index published by the United States department of
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0019|   labor.  For 1995, the maximum deductible shall not be less than
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0020|   one thousand dollars ($1,000) and not more than three thousand
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0021|   dollars ($3,000).
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0022|   
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0023|      E.  [The department may adjust annually the maximum
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0024|   employer contribution to reflect the last known increase in the
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0025|   medical care component of the consumer price index.  For 1995, the
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0001|   employer's contribution shall not exceed three thousand dollars
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0002|   ($3,000).]  The annual employer contribution per employee shall
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0003|   not exceed two thousand five hundred dollars ($2,500).  Any annual
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0004|   contribution by an employee shall not exceed two thousand five
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0005|   hundred dollars ($2,500)."".
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0006|   
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0007|     3.  Renumber the succeeding sections accordingly.
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0008|   
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0009|           
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0010|   
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0011|                  Respectfully submitted,
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0012|   
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0013|   
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0014|   
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0015|                  __________________________________
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0016|                  TITO D. CHAVEZ, Chairman 
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0017|   
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0018|   
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0019|   
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0020|   Adopted_______________________ Not Adopted_______________________
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0021|             (Chief Clerk)                          (Chief Clerk)
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0022|   
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0023|   
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0024|                     Date ________________________
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0025|     
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0001|   
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0002|   The roll call vote was  7  For  0  Against
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0003|   Yes:  7
    |
0004|   No:     0
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0005|   Excused:   Wiener
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0006|   Absent: None
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0007|   
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0008|   
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0009|   S0449WM1                                               .112258.1
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0010|   
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0011|   
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