Sec. 31-51uu. Optional exclusion of employee health insurance premiums from gross income.
Sec. 31-51uu. Optional exclusion of employee health insurance premiums
from gross income. Any employer that provides health insurance benefits to its employees for which any portion of the premiums are deducted from the employees' pay shall
offer such employees the opportunity to have such portion excluded from their gross
income for state or federal income tax purposes, except as required under Section 125
of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue
code of the United States, as from time to time amended.
(P.A. 07-185, S. 23.)