For the purpose of determining the minimum wage that may be paid per hour to an employee in private employment pursuant to Section 16 of Article 15 of the Nevada Constitution and NRS 608.250, an employer:

1. Provides health benefits as described in Section 16 of Article 15 of the Nevada Constitution only if the employer makes available to the employee and the employee’s dependents:

(a) At least one health benefit plan that provides:

(1) Coverage for services in each of the following categories and the items and services covered within the following categories:

(I) Ambulatory patient services;

(II) Emergency services;

(III) Hospitalization;

(IV) Maternity and newborn care;

(V) Mental health and substance use disorder services, including, without limitation, behavioral health treatment;

(VI) Prescription drugs;

(VII) Rehabilitative and habilitative services and devices;

(VIII) Laboratory services;

(IX) Preventative and wellness services and chronic disease management;

(X) Pediatric services, which are not required to include oral and vision care; and

(XI) Any other health care service or coverage level required to be included in an individual or group health benefit plan pursuant to any applicable provision of title 57 of NRS; and

(2) A level of coverage that is designed to provide benefits that are actuarially equivalent to at least 60 percent of the full actuarial value of the benefits provided under the plan; or

(b) Health benefits pursuant to a Taft-Hartley trust which is formed pursuant to 29 U.S.C. § 186(c)(5) and qualifies as an employee welfare benefit plan pursuant to:

(1) The Employee Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001 et seq.; or

(2) The provisions of the Internal Revenue Code; and

2. Does not provide health benefits as described in Section 16 of Article 15 of the Nevada Constitution if the employer makes available to the employee and the employee’s dependents a hospital-indemnity insurance plan or fixed-indemnity insurance plan unless the employer separately makes available to the employee and the employee’s dependents at least one health benefit plan that complies with the requirements of subsection 1.

3. As used in this section, “health benefit plan” has the meaning ascribed to it in NRS 687B.470.

(Added to NRS by 2019, 536, effective January 1, 2020)