(a) This subtitle applies only to a health benefit plan that: (1) covers eligible employees of small employers in the State; and (2) is issued or renewed on or after July 1, 1994, if: (i) any part of the premium or benefits is paid by or on behalf of the small employer; (ii) any eligible employee or dependent is reimbursed, through wage adjustments or otherwise, by or on behalf of the small employer for any part of the premium; (iii) the health benefit plan is treated by the employer or any eligible employee or dependent as part of a plan or program under the United States Internal Revenue Code, 26 U.S.C. § 106, § 125, or § 162; or (iv) the small employer allows eligible employees to pay for the health benefit plan through payroll deductions. (b) This subtitle applies to any health benefit plan offered by an association, a professional employer organization, or any other entity, including a plan issued under the laws of another state, if the health benefit plan covers eligible employees of one or more small employers and meets the requirements of subsection (a) of this section.
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