County commissioners to participate in the health care savings plan authorization

A bill for an act

relating to retirement; authorizing county commissioners to participate in the health

care savings plan; amending Minnesota Statutes 2024, section 352.98, subdivision

3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 352.98, subdivision 3, is amended to read:

Subd. 3.

Contributions.

(a)
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For officers or employees other than county commissioners,
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contributions to the plan must be defined in a personnel policy or in a collective bargaining

agreement of a public employer or political subdivision.
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For any county commissioner who

elects to participate, the county must mandate that the county commissioner's compensation

be reduced for the duration of the commissioner's term of office to offset the county's

contributions. The county commissioner must inform the county of the amount or percentage

of pay to be contributed no later than 30 days after the start of the county commissioner's

term of office.
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(b)
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The executive director may offer different types of trusts permitted under the Internal

Revenue Code to best meet the needs of different employer units.

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(b)
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(c)
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Contributions to the plan by or on behalf of the participant must be held in trust

for reimbursement of eligible health-related expenses for participants and their dependents

following termination from public employment or in other circumstances set forth in the

plan document. The executive director shall maintain a separate account of the contributions

made by or on behalf of each participant and the earnings thereon. The executive director

shall make available a limited range of investment options, and each participant may direct

the investment of the accumulations in the participant's account among the investment

options made available by the executive director.

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(c)
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(d)
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This section does not obligate a public employer to meet and negotiate in good

faith with the exclusive bargaining representative of any public employee group regarding

an employer contribution to a postretirement or active employee health care savings plan

authorized by this section and section
356.24, subdivision 1
, clause (7). It is not the intent

of the legislature to authorize the state to incur new funding obligations for the costs of

retiree health care or the costs of administering retiree health care plans or accounts.

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EFFECTIVE DATE.

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This section is effective the day following enactment.

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