New Hampshire Code § 21-I:44-b

Medical and Related Expenses Program Established
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There is established a medical related expenses program to be administered by the division of risk and benefits of the department of administrative services with the assistance of the division of accounting services of the department of administrative services and the treasury department. Under this program, an employee may have a certain amount of his or her salary withheld, before taxes, for the purpose of medical expenses.

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