{"data":{"id":"us-id/idaho-code-67-5761c","jurisdiction":"us-id","citation":"Idaho Code § 67-5761C","heading":"health reimbursement arrangements for state employees.","body":"(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.\n(2) For purposes of this section:\n(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.\n(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.\n(3) The department of administration may promulgate rules to implement the provisions of this section.","path":["TITLE 67 STATE GOVERNMENT AND STATE AFFAIRS","CHAPTER 57 DEPARTMENT OF ADMINISTRATION"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch57/sect67-5761c/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:24:18Z","sha256":"ecf8888ab3f7b26acee78c5236b87c9d7a35f3eec60ae816f97ac61a99dd5115","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-67-5761b","next":"us-id/idaho-code-67-5762"},"notice":"GroundRules: Original legal text. Not legal advice."}