Form E-SGHI: Accountable Health Plan Small-employer Group Health Insurance Plan Premium

An insurer may only report small-employer major medical premium as being tax exempt if

  • the insurer is an accountable health plan AND
  • the insurer issued (major medical) health benefit plans to small employers AND
  • the insurer notified the small employers of the reduction to the premium tax because of the tax exemption (ARS § 20-2304(J)) AND
  • the insurer complied with all other provisions of ARS §§ 20-2301 et seq.
DATE DESCRIPTION
Recent Document Updates
1/18/2019 Updated version

 

Priority: 
TAX14000