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.