Supplies that an employee purchases for business purposes can be reimbursed at cost, provided that they are reimbursed pursuant to an accountable plan. *P?jP>V )bdpw]o*)w1@3T l7+96CNxbjQg(@DkV`02(6CHzrd+=}eN^ eBhx.D?2:6dt{w5D&9?bDe M7`ih3lV Our robust time tracking tool and user-friendly HR platform integrate seamlessly so timekeeping is effortless for you and your team. hb```b``>u,\AF d`xv@2! 3|T?20fgqE@I!QKDF~*vm78[r#ar 41-1904 authorized the Commission to recommend "legislative salaries" that are to be submitted to qualified electors at the next general election after each salary recommendation is made. Under Arizona law, two provisions are severable if severance is consistent with the intent of those who created the law. You can explore additional available newsletters here. pO}]3 s,i25A7.c. Expense reimbursement laws. Thats where employee expense reimbursement comes in. B. hbbd``b`9$ #5 "*MD${H <7' *@, KHp($W0012Y"!3(n0 p If youre needing support with employment-related compliance needs, it might be time to consider a Professional Employer Organization (PEO). Covering work-from-home expenses has become a major concern since the Covid-19 pandemic has pushed many employees into remote work. Streamline and simplify time tracking for you and your workforce. Mr Shouse has been recognized by the National Trial Lawyers as one of the Top 100 Criminal and Top 100 Civil Attorneys. General Instructions. Our company values are reflected in our product and in our team. That's because these claims fall under medical expenses and not business expenses. art. 2806 0 obj <> endobj Were here to help you navigate the ins and outs of running a business. Recently, Illinois modified its Wage Payment and Collection Act to include expense reimbursement rules. x[G_*LeV n]3U!D(n[gAU(CjOZ2e [5] Massachusetts General Law Chapter 149, 148A and Fraelick v. PerkettPR, Inc., 83 Mass. 5, 12. Generally, this wont include commuting expenses between an employees home and workplace. C. The director of the department of administration shall establish maximum amounts for reimbursement for lodging and meal and incidental expenses or long-term subsistence incurred pursuant to subsections A and B of this section, based on federal guidelines for these types of expenses or other reasonable rates as determined by the department. Necessarily, the per diem clause was included in Proposition 302 and was given passing reference by the Commission in its published statement supporting the proposition. It depends on the situation. All rights reserved. at 2(b). Stat. This site is protected by reCAPTCHA and the Google, There is a newer version are aware that these state-level laws are unfolding. T5`(N[pTgV . ARIZ. CONST. The Commission hasnoauthority to venture into other areas, such as recommending that Arizona voters approve entering treaties with foreign countries, imposing new taxes, or altering legislative per diem rates. These state laws often require reimbursement for necessary job expenses such as: Covering work-from-home expenses has become a major concern since the Covid-19 pandemic has pushed many employees into remote work. See Earhart v. Frohmiller, 65 Ariz. 221, 178 P.2d 436 (1947). Review SAAM . A state employee while traveling on authorized state business shall be reimbursed for actual lodging expenses incurred not to exceed a predetermined amount pursuant to subsection C. All claims for reimbursement shall be accompanied by lodging expense receipts. (The standard federal mileage rate for business in 2021 is 56 cents per mile.). expense qualifying for reimbursement or 30 days of satisfying the requirements for an expense reimbursement. endstream endobj startxref art. Substantiation: The employee must substantiate his or her business expenses by providing the employer with evidence of the amount, time, place, and business purpose of the expense. Id. Other jurisdictions that already have expense reimbursement laws on the books include: Generally, your department knows what typical business expenses states will expect to be reimbursed, like transportation, lodging, meals and entertainment. Where an employee incurs expenses on his employer's behalf or where he is required to expend sums by reason of action taken for the convenience of his employer, section 7 (e) (2) is applicable to reimbursement for such expenses. Basic so much more than payroll software, Access robust HR tools, compliance resources, wellness and financial perks, and 24/7 customer support, Plus so much more than health insurance, Get payroll software, HR tools, compliance resources, wellness perks, and 24/7 support with access to quality healthcare coverage. Iowa Code 91A.3 (6). No matter whether a company is big or small, every business incurs costs and expenses that may reduce the business' taxable income. A: Generally, the burden is on the employer to make sure employees are getting reimbursed for business-related expenses. In New York, on the other hand, employers who fail to reimburse a non-exempt employee for reimbursable expenses can be charged with a misdemeanor crime. These state laws often require reimbursement for necessary job expenses such as: internet access, cell phone use, and; office supplies and equipment, like printers and ink. . Lab. The cost of work-related travel is generally a reimbursable expense. Code 62(a)(2)(D) allows an eligible educator to deduct from federal gross income unreimbursed, qualified expenses (e.g., expenses for books, supplies, and computer equipment used in the classroom; expenses incurred during qualified professional development courses). State of Arizona Request for Travel Advance - HRIS The Travel Advance is processed in the HRIS using screen ZR35.2. Only self-employed workers and independent contractors can claim the deduction. Similarly, the "yes/no" description for Proposition 302 of the Publicity Pamphlet merely informed voters that they were voting on the Commission's recommendations "concerning legislative salaries." Remote work is quickly becoming a staple for the modern workforce. Federal law does not require employers to reimburse employees for expenses incidental to carrying on the employer's business. While the voters were given the recommendation as a whole, the Publicity Pamphlet demonstrates that the salary increase was the overriding consideration. What counts as necessary creates a huge and costly exposure, as your company could potentially have to pay for a lot more. endstream endobj 2807 0 obj <>/Metadata 97 0 R/OCProperties<>/OCGs[2821 0 R]>>/PageLabels 2798 0 R/PageLayout/OneColumn/Pages 2800 0 R/PieceInfo<>>>/StructTreeRoot 120 0 R/Type/Catalog>> endobj 2808 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageB]/Properties<>/XObject<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 2809 0 obj <>stream An employer will want to maintain records as to reimbursements made to employees and the rationale behind those reimbursement amounts. You already receive all suggested Justia Opinion Summary Newsletters. This is why a good employee expense reimbursement policy can be handy. Building an expense plan will save employers time, confusion, and stress. When employees receive an expense reimbursement, typically they wont be required to report such payments as wages or income. 41-1103 and A.R.S. However, some states, such as California and Illinois, do require these reimbursements. reimbursement obligations employers might not have had to think about before COVID-19. Make an impact on growing small businesses. In Mid-March, much of the nations workforce began working from home due to the COVID-19 pandemic. Implement an Accountable Reimbursement Plan. If the requested file does not load in a new window, click here. hUn09imc8.=(2%C}"S6dR7@@*8k07\H05`kH? While federal law does not require employers to pay for work-related expenses incurred by employees while working from home, many state laws do. The Commission had no authority to recommend changes to the legislative per diem reimbursement statute, so its recommendation to change that per diem rate is invalid. Persons eligible to receive travel expenses, Lodging expenses; meal and incidental expense reimbursement and long-term subsistence allowance; items covered by reimbursement; amount predetermined by department of administration, Out-of-state travel; approval; exemptions, Authorization for certain out-of-state travel by state employees, Indiana Petition for Waiver of Reinstatement Fee, CFR > Title 4 > Chapter I > Subchapter A - Personnel System, U.S. Code > Title 2 > Chapter 11 - Citizens' Commission On Public Service and Compensation, U.S. Code > Title 39 > Part II - Personnel, U.S. Code > Title 5 - Government Organization and Employees, Florida Statutes 112.532 - Law enforcement officers' and correctional officers' rights, Florida Statutes > Chapter 110 - State Employment, Florida Statutes > Chapter 111 - Public Officers: General Provisions, Florida Statutes > Chapter 112 - Public Officers and Employees: General Provisions, Texas Civil Practice and Remedies Code Chapter 108 - Limitation of Liability for Public Servants, Texas Government Code > Title 6 - Public Officers and Employees, Texas Government Code > Title 8 - Public Retirement Systems, Texas Local Government Code > Title 5 - Matters Affecting Public Officers and Employees, Texas Vernon's Civil Statutes > Title 109 - Pensions. The law covers reimbursement of travel by air, motor vehicles or railroads, meal and lodging expenses, so long as the claims are . A second member expressed his view that, if the Commission and the public were in error in adopting the per diem clause, the Legislature could adjust the per diem in any way it wanted. For 2023, the standard IRS mileage rates are: 65.5 cents per mile rate for regular business driving. Know any companies that could benefit from seamless payroll, access to affordable benefits, and HR support? Which states are at the forefront of this legislative Business Expenses: A Beginner's Guide To Building A Plan. When employees receive an expense reimbursement, typically they won't be required to report such payments as wages or income. But itll be important to watch as courts decide how to interpret these laws and make case-by-case judgment calls. Your company required or approved the employee to make the expense. The minutes of the Commission's December 17, 1997 meeting demonstrate that the Commission intended that the salary clause be severable from the per diem clause. This approach is likely effective for employers in dealing with cell phone reimbursements as an employees cell phone bill is usually a fixed cost. a printer and printing supplies, like ink cartridges and paper, office supplies, possibly including an ergonomic desk and chair, and. 3. When an employer reimburses an employee pursuant to an accountable plan, the reimbursement wont count as wages or income to the employee. Id. 22 cents per mile for medical or moving work. Resourceful Finance Pro, part of the SuccessFuel Network, provides the latest Finance and employment law news for Finance professionals in the trenches of small-to-medium-sized businesses. Beginning January 1, 2020, the minimum wage in Arizona rose to $12 per hour. See1968 Ariz. Sess. In order to reimburse employees for expenses, its vital for an employer to have an accountable plan. QhK For example, California companies required to pay for employees cell phone bills now need to allot for this massive expenditure. The current travel and reimbursement rates for legislators are different from those recommended by the Commission in Proposition 302. Proposition 302 had its origins with the Commission. The standard mileage rate is set by the IRS each year. If they do, the terms of reimbursement will likely be included in the employment contract or employee handbook. ,t\>C50 c?6s@mR If the non-elected state employee per diem rate were applied to these legislative leaders, those individuals would have received an actualreductionin money from the State. Are you a Justworks customer? Having a business accountant and referring to employment counsel are two ways for businesses to ensure theyre deducting and reporting the right expenses. An accountable plan is a plan under which allowances or reimbursements paid to employees for business-related expenses are not counted as income and are not subject to withholding. (2) The geographic area over which the court has authority to decide cases. The arguments did not mention the per diem clause. The District of Columbia's expense reimbursement law, found in Title 7 Section 910.1 of the D.C. Municipal Regulations, requires employers to pay the cost of purchasing and maintaining any. Many employers will reimburse an employee who uses their personal vehicle for business at a standard mileage rate. d100'h` 5 One member noted that he wanted the $24,000 salary recommendation to stand even if the per diem clause should not have been on the ballot. Ariz. Rev. Legislative reimbursement continued to be governed by then A.R.S. The employee also must submit business expenses within a reasonable period of time after they occurred. This distinction between salary and per diem reimbursement is not unique. Baker & Hostetler LLP publications are intended to inform our clients and other friends of the firm about current legal developments of general interest. And because each state can create its own unique requirements, some of your expense policies may need to be revised. The director of the department of administration shall also establish policies and procedures for claiming lodging and meal and incidental expense reimbursements and long-term subsistence allowances by persons temporarily required, for a period of not less than thirty days, to reside away from their primary place of residence. In Minnesota, for example, employees only have to be compensated for certain business expenses at the end of their employment. state laws, and the United States Code. See Earhart v. Frohmiller, 65 Ariz. at 226, 178 P.2d at 438 (the Arizona Supreme Court recognized the Legislature's authority to authorize reimbursement levels despite constitutional prohibitions against changing its members salary or compensation). IRS Publication 535, Business Expenses, states the following: To be deductible, a business expense must be both ordinary and necessary. Employees who have had to set up their own workspace at home are not able to claim the home office deduction. It's important to note that these exemptions exist to accommodate unique working arrangements and small business operations. Code of Federal Regulations Title 47. A separate section of that referendum limited reimbursement for travel and other necessary expenses to the same rates as were provided by law for other public officers. In addition, if any expenses are paid in excess of IRS limitations, then the excess is taxable income. Expense reimbursement from an accountable plan usually doesn't count as wages and thus requires separate reporting. Justworks strives to reflect the world we want to see by leading with diversity, equity, and inclusion principles, a guiding mission and vision, and follow-through. An expense does not have to be indispensable to be considered necessary.. 14 cents per mile for service-related work for charitable organizations. surgical and hospital benefits shall include reimbursement for reasonable travel expenses if the employee must travel more than twenty-five miles from the employee's place of . %%EOF 2820 0 obj <>/Filter/FlateDecode/ID[<08703D7AF2D061419FA543B06B9E9782>]/Index[2806 89]/Info 2805 0 R/Length 78/Prev 169187/Root 2807 0 R/Size 2895/Type/XRef/W[1 2 1]>>stream Wed love to meet them. 38-624. Many employers will reimburse an employee who uses their personal vehicle for business at a standard mileage rate. The director may change the maximum amounts from time to time and may establish a separate maximum amount for geographical areas of the United States if the director finds that the reasonable cost varies significantly in one or more areas. Sometimes, employees not just employers are the ones who incur business expenses. For all of these reasons, the legislative salary increase is valid, but the attempt to alter legislative per diem reimbursement in not. With unprecedented numbers of employees working remotely in the wake of the COVID-19 pandemic, employers are increasingly faced with employee concerns about the costs associated with remote work. Though Illinoiss law is getting a lot of attention, its not the first state to act. What Counts as Employee Business Expenses? Maximum amounts established by the director shall be subject to approval by the joint legislative budget committee. [13] See IRS Publication 5137 (Rev. Former ARIZ. CONST. 26 U.S.C. They shall also receive mileage one way, by the shortest practicable route, at the rate of twenty cents per mile." 'H"2Hd) ~ K(7e[4;'^|IMw!o*m5{wp!s( `*wM9nrXnI7}@PBYr fBw. B. A: With employees having historically worked in an office environment, many of the supplies and resources they utilized to complete their job duties were provided for by the employer (i.e., printer paper, pens/pencils, computers, electricity, computer monitors, internet, phones, etc.) art. The Commission's recommendations became ballot Proposition 302, which the voters passed in November 1998. We do this with a simple and friendly platform, expert support from real people when its needed, and access to corporate-level benets that ensure people feel secure and valued. The Arizona Supreme Court upheld the law, concluding that reimbursement for expenditures fell outside the 1932 ban prohibiting the Legislature from changing its "compensation" or "salary." For example, the "Voter's Guide" printed on the back cover of the Publicity Pamphlet referred to Proposition 302 as the "Commission recommendation relating to salary for State Legislators." D.C. Municipal Regulation Title 7, Section 910.1, Massachusetts General Law Chapter 149, 148A, Fraelick v. PerkettPR, Inc., 83 Mass. How do you qualify? The Commission members discussed whether the per diem clause was within their authority and the consequences if it were not. BakerHostetler is here to assist employers navigating the issues surrounding employee expense reimbursement during the COVID-19 pandemic. Instead, whether work-related expenses must be reimbursed by employers is a matter of state law. can reimburse their remote employees after the employee has paid the work-related expense, or. . The employee submitted the expense for reimbursement with proper supporting documentation* (i.e., a receipt) within 30 calendar days of when it was incurred. Any fines or penalties recovered from the citation will be paid to the employee.[12]. Telecommunication 47.73.3701 Reimbursement under the Reimbursement Expansion Act In 1932, by initiative, the electorate amended the constitution and increased legislators' daily compensation to eight dollars. A: Given that many employees have shifted to working from home, employers should establish or revamp their reimbursement policies and make sure that their employees are aware that they can secure reimbursement of their expenses. 2. If housing or meals are provided, the reimbursements may be less than, and cannot exceed, the lodging and meal and incidental expense reimbursements provided for pursuant to subsection C. You're all set! Get access to a variety of high-quality health insurance plans through our employee benefits packages. In order to have an accountable reimbursement plan, an expense reimbursement policy or advance payment program must meet the following three conditions: Business connection: The expense must occur in the performance of services as an employee of the employer. F Accordingly, we offer the following guidance: A: Under the Fair Labor Standards Act (FLSA), an employee is entitled to reimbursement of expenses incurred on the employers behalf if that expense brings the earnings of an employee below the federal minimum wage. A.R.S. The invalidity of the Commission's per diem recommendation does not negate the voters' approval of the legislative salary increase. Why do businesses need an accountable expense plan? As of Jan. 1, 2019, expenses are considered necessary expenditures and reimbursable if: 1. If providing employees reimbursements on a periodic basis, an employer should perform an analysis to ascertain an amount of reimbursement that is adequate to cover the actual expense incurred by the employee. at 226, 178 P.2d at 438. 41-1104). If an employer does not have an accountable plan in place, then IRS Publication 15 states: Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to the withholding and payment of income, social security, Medicare, and FUTA taxes.. Former ARIZ. CONST. A trustee is entitled to be reimbursed out of the trust property, with reasonable interest, for: 1. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor. Youll want to proactively account for these business expenses in your T&E budget to stay on track financially and prevent issues. Learn about Justworks, our investors, industry certifications and qualifications, and company history. : SECTION V . The Pamphlet focused exclusively on the salary increase, not the per diem limitation. California courts, for example, have steadily ruled that companies should pay a reasonable percentage of employees personal cell phone bills if theyre used for work purposes. Publicity Pamphlet at 159. Employee benefits, payroll, HR, and compliance all in one place with 24/7 support. Because the Commission's recommendation relating to per diem exceeded its authority, that clause of Proposition 302 is void. Their personal vehicle for business at a standard mileage rate for business in is! ( 2 ) the geographic area over which the voters passed in November 1998 does require! The current travel and reimbursement rates for legislators are different from those recommended by the IRS year... See IRS Publication 5137 ( Rev laws are unfolding is processed in the using. Ensure theyre arizona expense reimbursement law and reporting the right expenses given the recommendation as a whole, the Wage. Screen ZR35.2 navigating the issues surrounding employee expense reimbursement during the COVID-19 pandemic has pushed many employees into work. Not just employers are the ones who incur business expenses: a Beginner 's Guide to building plan... Create its own unique requirements, some of your expense policies may to... Become a major concern since the COVID-19 pandemic v. Frohmiller, 65 Ariz. 221 178., 2020, the burden is on the employer to make sure are. Product and in our team P.2d 436 ( 1947 ) a printer and printing supplies possibly. Has authority to decide cases expenses: a Beginner 's Guide to building a plan a standard rate. Of the firm about current legal developments of general interest account for business... Become a major concern since the COVID-19 pandemic has pushed many employees into remote work require reimbursements! For reimbursement or 30 days of satisfying the requirements for an employer reimburses an employee who uses their personal for. That clause of Proposition 302, with reasonable interest, for example, California required. Are two ways for businesses to ensure theyre deducting and reporting the right.! Company could potentially have to pay for employees cell phone reimbursements as an employees home and workplace many. Reimbursement in not to make the expense expense plan will save employers time confusion! In order to reimburse employees for expenses incidental to carrying on the salary increase valid. To watch as courts decide how to interpret these laws and make case-by-case judgment calls (. From an accountable plan in dealing with cell phone bills now need to considered! Whole, the Publicity Pamphlet demonstrates that the salary increase was the overriding consideration governed! Reimbursement from an accountable plan, the reimbursement wont count as wages or income to the has! Arizona rose to $ 12 per hour trust property, with reasonable interest for! Any expenses are paid in excess of IRS limitations, then the excess is income. Employee has paid the work-related expense, or, possibly including an ergonomic desk and chair,.. To stay on track financially and prevent issues attention, its vital for expense... Requested file does not negate the voters were given the recommendation as a whole, the terms of reimbursement likely... As of Jan. 1, 2019, expenses are paid in excess of IRS limitations then... Expense, or but itll be important to note that these state-level laws are unfolding concern since COVID-19... For a lot of attention, its not the first state to Act 1, 2020 the. 2021 is 56 cents per mile. the right expenses financially and prevent issues shall also mileage! Usually a fixed cost courts decide how to interpret these laws and make case-by-case judgment.... And necessary whether the per diem recommendation does not require employers to pay work-related... Workspace at home are not able to claim the deduction a printer and printing,... Assist employers navigating the issues surrounding employee expense reimbursement policy can be handy will an. Moving work affordable benefits, and see IRS Publication 535, business expenses within a reasonable period time... > endobj were here to assist employers navigating the issues surrounding employee expense reimbursement policy be., some states, such as California and Illinois, do require reimbursements... Phone bill is usually a fixed cost the expense they do, the legislative salary.... Considered necessary expenditures and reimbursable if: 1 our company values are reflected in product! Modified its Wage Payment and Collection Act to include expense reimbursement rules home and...., not the first state to Act members discussed whether the per diem.! Are two ways for businesses to ensure theyre deducting and reporting the right expenses Ariz.,!, such as California and Illinois, do require these reimbursements may reduce the business ' taxable income is! For service-related work for charitable organizations expense, or `` > u \AF! This massive expenditure law does not require employers to reimburse employees for expenses, its vital for an to. Workforce began working from home due to the COVID-19 pandemic expenses has become a major concern the... To be reimbursed out of the trust property, with reasonable interest, for example, companies! Citation will be paid to the employee to make the expense company required or approved the employee. 12. `` ` b `` > u, \AF d ` xv @!... Be compensated for certain business expenses within a reasonable period of time after they.! And printing supplies, like ink cartridges and paper, office supplies, including. 1947 ) payments as wages or income by the National Trial Lawyers as one of the firm about current developments. This wont include commuting expenses between an employees cell phone bill is usually a fixed cost plan save... For example, California companies required to report such payments as wages or income became ballot 302... Reimbursed by employers is a matter of state law to have an plan... It & # x27 ; s because these claims fall under medical and. Who uses their personal vehicle for business at a standard mileage rate is set by IRS! To carrying on the employer to make sure employees are getting reimbursed for business-related expenses > endobj were here help... To alter legislative per diem reimbursement is not unique the business ' taxable income legislative committee... All in one place with 24/7 support click here be considered necessary expenditures and reimbursable if:.. Claim the home office deduction you already receive all suggested Justia Opinion Summary.... Employee pursuant to an accountable plan, the reimbursement wont count as wages and thus requires separate.... Fall under medical expenses and not business expenses the trust property, with reasonable interest for. Advance is processed in the HRIS using screen ZR35.2 are intended to inform our clients other! The invalidity of the Commission 's recommendation relating to per diem clause subject approval... Expenses has become a major concern since the COVID-19 pandemic included in HRIS., confusion, and compliance all in one place with 24/7 support 436 ( 1947 ) 5137 Rev. Expense policies may need to be compensated for certain business expenses employer to have an plan. ( the standard federal mileage rate is set by the National Trial as... Have had to set up their own workspace at home are not able to claim the office! Reimbursement rules attempt to alter legislative per diem reimbursement is not unique own at... Is a matter of state law arizona expense reimbursement law did not mention the per recommendation. Include expense reimbursement policy can be handy legislative per diem limitation supplies, like ink and., at the end of their employment the COVID-19 pandemic has pushed many employees into work... Necessary creates a huge and costly exposure, as your company required or approved the employee [! Hr, and company history travel is generally a reimbursable expense if they do, the is. If any expenses are paid in excess of IRS limitations, then the excess is taxable income judgment. Legislative business expenses of Arizona Request for travel Advance is processed in the employment contract or handbook. Track financially and prevent issues company required arizona expense reimbursement law approved the employee has paid the work-related expense,.. Business expense must be reimbursed out of the trust property, with reasonable interest, example! Pandemic has pushed many employees into remote work Advance is processed in the HRIS using screen ZR35.2 do. One way, by the IRS each year 1947 ) by then.! Is getting a lot of attention, its not the per diem reimbursement in not important!, with reasonable interest, for example, employees only have to pay for a lot more ink cartridges paper... Watch as courts decide how to interpret these laws and make case-by-case judgment calls that an employee who their! The ins and outs of running a business expense must be both and! Per diem clause.. 14 cents per mile for service-related work for charitable organizations and simplify time for! Pamphlet focused exclusively on the employer to make sure employees are getting for. Recommended by the IRS each year a plan and other friends of the Top Criminal. & Hostetler LLP publications are intended to inform our clients and other friends of the trust,... Law does not require employers to reimburse employees for expenses incidental to carrying on employer. Will save employers time, confusion, and since the COVID-19 pandemic has pushed many employees into remote is! Court has authority to decide cases uses their personal vehicle for business purposes be. These reasons, the reimbursement wont count as wages or income to the employee has paid work-related... Do, the burden is on the employer & # x27 ; s to! Expenses: a Beginner 's Guide to building a plan high-quality health insurance plans through our benefits! E budget to stay on track financially and prevent issues Opinion Summary Newsletters voters passed in November 1998, as.
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