(a) The eligible employee provides a statement from a physician certifying that the adult child has an ongoing disability that prevents the adult child from engaging in self-sustaining employment;
(b) The adult child was covered by a parent’s insurance immediately before the time the adult child exceeded the age for eligibility for coverage under the parent’s insurance; and
(c)(A) The eligible employee claims the adult child as a dependent of the eligible employee for tax purposes;
(B) The adult child files a tax return properly showing adjusted gross income that does not exceed 150 percent of the federal poverty level; or
(C) The eligible employee is the legal guardian of the employee’s adult child.
(2) As used in this section:
(a) "Disabled" means to have a developmental disability, mental illness or a physical disability that began prior to the age of 26 and that prevents an individual from engaging in self-sustaining employment.
(b) "Self-sustaining employment" means employment with annual earnings that exceed 150 percent of the federal poverty level. [2021 c.342 §2]
Note: 243.156 was added to and made a part of 243.105 to 243.285 by legislative action but was not added to any other series. See Preface to Oregon Revised Statutes for further explanation.