Okla. Stat. tit. 74, § 74-1375: High deductible health plan

The Oklahoma Employees Insurance and Benefits Board of the

Office of Management and Enterprise Services shall make the pretax

health savings account authorized by the provisions of the Health

Savings Account Act established in Section 6060.14 of Title 36 of

the Oklahoma Statutes available by offering a high deductible health

plan to all persons who are eligible employees for purposes of any

health care insurance offered through or under the supervision of

the Office. The high deductible health plan shall be offered no

later than January 1, 2009. Any employee who elects to participate

in a high deductible health plan offered through the Office of

Management and Enterprise Services may establish a health savings

account (HSA) as defined in Section 223 of the Internal Revenue

Code. The Director of the Office of Management and Enterprise

Services shall form a working group to study the Oklahoma Employees

Insurance and Benefits Plan structure, including, but not limited

to, future recommendations for the state employee flexible benefits

allowance and the potential of funding on employee health savings

accounts. The Director shall provide a report of the working group

study and recommendations to the Legislature and Governor no later

than December 31, 2012.