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Ch. 400
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2000 LAWS OF MARYLAND
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(3) In determining the group size specified under paragraph (1)(i) of this
subsection:
(i) companies that are affiliated companies or that are eligible to
file a consolidated federal income tax return shall be considered one employer; and
(ii) an employee may not be counted who is[:
1. otherwise covered under a public or private health
insurance plan or other health benefit arrangement; or
2.] a part-time employee as described in § (15-1210(a)(1)(ii)]
15-1210(A)(2) 15-1210(a)(1)(ii) of this subtitle.
(4) A carrier may request documentation to verify that a person meets
the criteria under this subsection to be considered a small employer under this
subtitle.
(5) Notwithstanding paragraph (1)(i) of this subsection, a person is
considered to continue to be a small employer under this subtitle if the person met the
conditions of paragraph (1)(i) of this subsection and purchased a health benefit plan
in accordance with this subtitle, and subsequently eliminated all but one employee.
[(c) An individual is considered a small employer under this subtitle if the
individual:
(1) lives, works, or WORKS AND resides in the State; and
(2) is a self-employed individual organized as a sole proprietorship or in
any other legally recognized manner that a self-employed individual may organize:
(i) a substantial part of whose income derives from a trade or
business through which the individual has attempted to earn taxable income;
(ii) who has filed the appropriate Internal Revenue form for the
previous taxable year; and
(iii) for whom a copy of the appropriate Internal Revenue form or
forms and schedule has been filed with the carrier.
(d) An individual is considered a small employer under this subtitle if the
individual is a self-employed individual who is engaged in a licensed profession
through a professional corporation organized in accordance with Title 5, Subtitle 1 of
the Corporations and Associations Article and who received health benefits through a
professional association on or before June 30, 1994.]
[(e)](C) A person is considered a small employer under this subtitle if the
person is a nonprofit organization that has been determined by the Internal Revenue
Service to be exempt from taxation under § 501(c)(3), (4), or (6) of the Internal
Revenue Code and has at least one eligible employee.
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- 2190 -
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