Code of Maryland Regulations › Title 21 - STATE PROCUREMENT REGULATIONS › Subtitle 11 - SOCIOECONOMIC POLICIES › Chapter 21.11.16 - State-Funded Construction Projects - Employee Health Care Expenses › Section 21.11.16.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter
				the following words have the meanings indicated.
B. Terms Defined.
(1) "Aggregate employee health care expenses"
				means all employee health care expenses paid by a responsible bidder or
				subcontractor.
(2) Aggregate Social
				Security Wages.
(a) "Aggregate Social Security
				wages" means all wages paid by a responsible bidder or subcontractor to an
				employee for the period of time in which the wages are paid.
(b) "Aggregate Social Security wages" does
				not include wages that are above the federal Social Security contribution and
				benefit base.
(3)
				"Contractor" means a responsible bidder awarded a contract to complete a
				State-funded construction project.
(4) "Employee" means an individual who is
				employed by a responsible bidder, contractor, or subcontractor to work on or at
				the site of a State-funded construction project.
(5) "Employee health care expenses" means any
				costs for health care services that are paid by a responsible bidder or
				subcontractor to an employee, unless the employee has coverage under another
				plan, including:
(a) Contributions made on
				behalf of an employee to provide credible health care coverage in the form of
				any group policy, contract, or program that is written or administered by a
				disability insurer, health care service plan, fraternal benefits society,
				selfinsured employer plan, or any other entity, in this State or elsewhere,
				that arranges or provides medical, hospital, and surgical coverage not
				designated to supplement other private or governmental plans;
(b) Contributions made on behalf of an
				employee to a health savings account as defined under §223 of the Internal
				Revenue Code or to any other account having a substantially equivalent purpose
				or effect without regard to whether the contributions qualify for a tax
				deduction or are excludable from employee income;
(c) Reimbursements to an employee for
				expenses incurred in the purchase of health care services;
(d) Payments to a third party for the purpose
				of providing health care services for an employee;
(e) Payments under a collective bargaining
				agreement for the purpose of providing health care services for an employee;
				and
(f) Costs incurred in the
				direct delivery of health care services to an employee.
(6) "Health care services" means medical
				care, services, or goods that:
(a) Qualify as
				a tax-deductible expense under §213 of the Internal Revenue Code;
				or
(b) Have a substantially
				equivalent purpose to medical care, services, or goods that qualify as a
				tax-deductible expense under §213 of the Internal Revenue Code.
(7) "Subcontractor" means a
				person:
(a) Listed on a responsive bid to
				provide construction services under a portion of a contract with the State;
				or
(b) Added to a contract with the
				State after the contract is awarded in order to provide construction services
				under a portion of the contract.