Maryland Code, State Finance and Procurement § 17-801

(i) contributions made on behalf of an employee to provide credible health care coverage in the form of any group policy, contract, or program that is written or administered by a disability insurer, health care service plan, fraternal benefits society, self-insured employer plan, or any other entity, in this State or elsewhere, that arranges or provides medical, hospital, and surgical coverage not designated to supplement other private or governmental plans;

(ii) contributions made on behalf of an employee to a health savings account as defined under § 223 of the Internal Revenue Code or to any other account having a substantially equivalent purpose or effect without regard to whether the contributions qualify for a tax deduction or are excludable from employee income;

(iii) reimbursements to an employee for expenses incurred in the purchase of health care services;

(iv) payments to a third party for the purpose of providing health care services for an employee;

(v) payments under a collective bargaining agreement for the purpose of providing health care services for an employee; and

(vi) costs incurred in the direct delivery of health care services to an employee.