Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Human Resource Management
Board
Department of Human Resource Management
chapter
Commonwealth of Virginia Health Benefits Program [1 VAC 55 ‑ 20]
Action:
This amendment removes the requirement that a child be claimed by an employee as a dependent on their federal income tax return, and sets up dependency criteria based on relationship, residency, age, and self-support.
 
General Information
Action Summary The current definition of a dependent was based on IRS regulations which allowed an employee to cover certain dependents without incurring imputed income based on the state’s contribution to the plan. The Working Families Tax Relief Act (WFTRA) went into effect in December of 2004 and redefined who is considered a qualifying dependent for tax purposes under IRS §152. WFTRA removes the requirement that a qualifying child be claimed by an employee as a dependent on their federal income tax return and sets up dependency criteria based on relationship, residency, age, and self-support. These amended regulations bring the state regulations in line with WFTRA .
Chapters Affected Only affects this chapter.
Exempt from APA No, this action is subject to the Administrative Process Act and the standard executive branch review process.
RIS Project No project yet assigned to this action
Note This action is not intended to satisfy the requirement that an entire regulation be reviewed every 4 years.
 
Stages
Stages associated with this regulatory action.
Stage ID Stage Type Status
3139 Fast-Track Stage complete. This regulation became effective on 3/15/2006.
 
Contact Information
Name / Title: Susan Jones  / Regulatory Coordinator
Address: James Monroe Bldg.
101 N. 14th St., 12th Floor
Richmond, VA 23219
Email Address: susan.jones@dhrm.virginia.gov
Phone: (804)225-2852    FAX: (804)371-2505    TDD: ()-

This person is the primary contact for this agency.