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PARRIS N. GLENDENING, Governor
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S.B. 801
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(i) is an employer that on at least 50% of its working days during
the preceding calendar [year] QUARTER, employed at least two but not more than 50
eligible employees, the majority of whom are employed in the State; and
(ii) is a person actively engaged in business or is the governing body
of:
1. a charter home-rule county established under Article
XI-A of the Maryland Constitution;
2. a code home-rule county established under Article XI-F of
the Maryland Constitution;
3. a commission county established or operating under
Article 25 of the Code; or
4. a municipal corporation established or operating under
Article XI-E of the Maryland Constitution.
(2) Notwithstanding paragraph (1)(i) of this subsection:
(i) a person is considered a small employer under this subtitle if
the employer did not exist during the preceding calendar year but on at least 50% of
the working days during its first year the employer employs at least two but not more
than 50 eligible employees and otherwise satisfies the conditions of paragraph (l)(i) of
this subsection; and
(ii) if the federal Employee Retirement Income Security Act
(ERISA) is amended to exclude employee groups under a specific size, this subtitle
shall apply to any employee group size that is excluded from that Act.
(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.
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- 4169 -
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