# Mont. Code Ann. § 2-18-1302: 2-18-1302 Purpose and intent

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1302

## Section

- **Citation:** Mont. Code Ann. § 2-18-1302
- **Heading:** 2-18-1302 Purpose and intent
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 2 / Chapter 18 / Part 13 / Section 2-18-1302

## Text

2-18-1302 . Purpose and intent. The legislature finds that escalating health care expenses, particularly the increasing cost of medical treatment and health insurance, constitute a substantial financial burden during and after an employee's working career. The purpose of this part is to provide a means by which public employers may contribute to a plan established under a qualified tax-exempt trust organization to assist public employees and their dependents with paying for qualified health care expenses. Under the plan, employer contributions, investment earnings, and payments for qualified health care expenses are tax-exempt. The legislature also finds that centralized statewide administration offers a consistent approach and is more cost-effective, especially for smaller employers. However, the legislature does not intend to prohibit an employer from establishing a similar program as an alternative or in addition to participation in the statewide program provided for in this part. Additionally, the legislature intends to facilitate a grassroots process to determine plan participation.

## Nearby sections

- [Mont. Code Ann. § 2-18-1301 2-18-1301 Short title](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1301.md)
- [Mont. Code Ann. § 2-18-1302 2-18-1302 Purpose and intent](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1302.md)
- [Mont. Code Ann. § 2-18-1303 2-18-1303 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1303.md)
- [Mont. Code Ann. § 2-18-1304 2-18-1304 Statewide employee welfare benefit plan established -- health care expense trust accounts -- investment of funds -- account access -- administrative expenses](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1304.md)
- [Mont. Code Ann. § 2-18-1305 2-18-1305 Rulemaking authority](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1305.md)
- [Mont. Code Ann. § 2-18-1309 2-18-1309 Administration of plan -- content of plan document](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1309.md)
- [Mont. Code Ann. § 2-18-1310 2-18-1310 Plan membership election -- contract for employer participation](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1310.md)
- [Mont. Code Ann. § 2-18-1311 2-18-1311 Contributions of unused sick and vacation leave -- other contributions not prohibited](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1311.md)
- [Mont. Code Ann. § 2-18-1312 2-18-1312 Tax exemption](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1312.md)
- [Mont. Code Ann. § 2-18-1313 2-18-1313 Death benefits](https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1313.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T2_C18_P13_S2-18-1302. Check the current official text before relying on it. Not legal advice.