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Ch. 3
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2006 LAWS OF MARYLAND
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(C) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION,
"EMPLOYER" HAS THE MEANING STATED IN § 10-905 OF THE TAX - GENERAL ARTICLE.
(2) "EMPLOYER" DOES NOT INCLUDE THE FEDERAL GOVERNMENT, THE
STATE, ANOTHER STATE, OR A POLITICAL SUBDIVISION OF THE STATE OR ANOTHER
STATE.
(D) (1) "HEALTH INSURANCE COSTS" MEANS THE AMOUNT PAID BY AN
EMPLOYER TO PROVIDE HEALTH CARE OR HEALTH INSURANCE TO EMPLOYEES IN
THE STATE TO THE EXTENT THE COSTS MAY BE DEDUCTIBLE BY THE AN EMPLOYER
UNDER FEDERAL TAX LAW.
(2) "HEALTH INSURANCE COSTS" INCLUDES PAYMENTS FOR MEDICAL
CARE, PRESCRIPTION DRUGS, VISION CARE, MEDICAL SAVINGS ACCOUNTS, AND ANY
OTHER COSTS TO PROVIDE HEALTH BENEFITS AS DEFINED IN § 213(D) OF THE
INTERNAL REVENUE CODE.
(E) "SECRETARY" MEANS THE SECRETARY OF LABOR, LICENSING, AND
REGULATION.
(F) "WAGES" HAS THE MEANING STATED IN § 10-905 OF THE TAX - GENERAL
ARTICLE.
8.5-102.
THIS TITLE APPLIES TO AN EMPLOYER WITH 10,000 OR MORE EMPLOYEES IN
THE STATE.
8.5-103.
(A) (1) ON JANUARY 1, 2006 2007, AND ANNUALLY THEREAFTER, AN
EMPLOYER SHALL SUBMIT ON A FORM AND IN A MANNER APPROVED BY THE
SECRETARY:
(I) THE NUMBER OF EMPLOYEES OF THE EMPLOYER IN THE
STATE AS OF 1 DAY IN THE YEAR IMMEDIATELY PRECEDING THE PREVIOUS
CALENDAR YEAR AS DETERMINED BY THE EMPLOYER ON AN ANNUAL BASIS;
(I) (II) THE AMOUNT SPENT BY THE EMPLOYER IN THE YEAR
IMMEDIATELY PRECEDING THE PREVIOUS CALENDAR YEAR ON HEALTH INSURANCE
COSTS IN THE STATE; AND
(II) (III) THE PERCENTAGE OF PAYROLL THAT WAS SPENT BY THE
EMPLOYER IN THE YEAR IMMEDIATELY PRECEDING THE PREVIOUS CALENDAR YEAR
ON HEALTH INSURANCE COSTS IN THE STATE.
(2) THE SECRETARY SHALL ADOPT REGULATIONS THAT SPECIFY THE
INFORMATION THAT AN EMPLOYER SHALL SUBMIT UNDER PARAGRAPH (1) OF THIS
SUBSECTION.
(3) THE INFORMATION REQUIRED SHALL:
(I) BE DESIGNATED IN A REPORT SIGNED BY THE PRINCIPAL
EXECUTIVE OFFICER OR AN INDIVIDUAL PERFORMING A SIMILAR FUNCTION; AND
- 10 -
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