33-22-2002. Small business health insurance pool -- definitions. As used in this part, the following definitions apply:
     (1) "Board" means the board of directors of the small business health insurance pool as provided for in 33-22-2003.
     (2) "Dependent" has the meaning provided in 33-22-1803.
     (3) (a) "Eligible small employer" means an employer who is sponsoring or will sponsor a group health plan and who employed at least two but not more than nine employees during the preceding calendar year and who employs at least two but not more than nine employees on the first day of the plan year.
     (b) The term includes small employers who obtain group health plan coverage through a qualified association health plan.
     (4) "Employee" means an eligible employee as defined in 33-22-1803.
     (5) "Group health plan" means health insurance coverage offered in connection with a group health plan or health insurance coverage offered to an eligible group as described in 33-22-501.
     (6) "Premium" means the amount of money that a health insurance issuer charges to provide coverage under a group health plan.
     (7) "Premium assistance payment" means a payment provided for in 33-22-2006 on behalf of employees who qualify to be applied on a monthly basis to premiums paid for group health plan coverage through the purchasing pool or through qualified association health plans.
     (8) "Premium incentive payment" means a payment provided for in 33-22-2007(1)(b) to eligible small employers who qualify under 33-22-2007 to be applied to premiums paid on a monthly basis for group health plan coverage obtained through the purchasing pool or through qualified association health plans.
     (9) "Purchasing pool" means the small business health insurance pool.
     (10) "Qualified association health plan" means a plan established by an association whose members consist of employers who sponsor group health plans for their employees and purchase that coverage through an association that qualifies as a bona fide association, as defined in 33-22-1803, or nonbona fide, as provided for in administrative rule. A qualified association health plan is subject to applicable employer group health insurance law and must receive approval from the commissioner to operate as a qualified association health plan for the purposes of this part.
     (11) "Related employers" means:
     (a) affiliates or affiliated entities or persons who directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with a specified entity or person; and
     (b) entities or persons that are eligible to file a combined or joint tax return for purposes of state taxation.
     (12) "Tax credit" means a refundable tax credit as provided for in 33-22-2008.
     (13) "Tax year" means the taxpayer's tax year for federal income tax purposes.

     History: En. Sec. 2, Ch. 595, L. 2005; amd. Sec. 18, Ch. 399, L. 2007; amd. Sec. 16, Ch. 227, L. 2011.