Permits an employer that does not offer health benefits coverage to its employees as of this Act's enactment to provide tax-free defined contributions and administrative assistance to such employees who choose to purchase health insurance coverage in the individual market.
Bars any state from prohibiting: (1) an employer from taking any such actions; or (2) the sale of health insurance coverage to employees where an employer's involvement is limited to withholding premiums from employee paychecks and sending the premium payments to the health insurance issuer on the employees' behalf.
Makes federal rules relating to list billing (the sale of individual health plans to an employer's employees) inapplicable to actions described in this Act.
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