1. 1. The governing body of the state, school district, or any institution supported in whole or in part by public funds may establish plans for and procure group insurance, health or medical service, or health flexible spending accounts as described in section 125 of the Internal Revenue Code of 1986 for the employees of the state, school district, or tax-supported institution.

2. 2. For purposes of this chapter:

   1. a. “Governing body” means the director of the department of administrative services, the school boards of school districts, and the superintendent or other person in charge of an institution supported in whole or in part by public funds.
   2. b. “Public body” means the state, a school district, or an institution supported in whole or in part by public funds.

Section amended

[C50, 54, 58, 62, §365A.1; C66, §509.15; C71, 73, 75, 77, 79, 81, S81, §509A.1; 81 Acts, ch 117, §1085] 99 Acts, ch 200, §20; 2025 Acts, ch 30, §87