Idaho Code § 67-5761C: health reimbursement arrangements for state employees.

(1) The department of administration may offer a health reimbursement arrangement as an approved benefit for all state employees or officers whose employer chooses to offer such a benefit to its employees or officers. All state employees or officers shall, for themselves and their eligible dependents, participate in a health reimbursement arrangement if the employer of such employees and officers chooses to offer the health reimbursement arrangement.

(2) For purposes of this section:

(a) "Health reimbursement arrangement" means an arrangement whereby employees may reimburse themselves for health care costs approved by the internal revenue service from a tax-exempt employee benefit trust known as a voluntary employees’ beneficiary association.

(b) "Voluntary employees’ beneficiary association" (VEBA) means a tax-exempt employee benefit trust governed under section 501(c)(9) of the Internal Revenue Code. A VEBA trust is managed by trustees elected by the employee members of the trust.

(3) The department of administration may promulgate rules to implement the provisions of this section.