Amends GS 135-48.40, as amended by Section 35.16 of SL 2014-100, by enacting new subdivision (1a) to GS 135-48.40(b) to make retirees who return to employment by the state in nonpermanent full-time positions eligible for partially contributory coverage under the State Health Plan for Teachers and State Employees (the Plan). Eligible retirees returning to state employment cannot qualify for partially contributory coverage under subdivision (1) of GS 135-48.40(b) (applies to permanent full-time state employees) and must be determined to be full-time employees as provided in section 4980H of the Internal Revenue Code and the applicable regulations, as amended. Directs the Department of State Treasurer, using a process developed by that Department, to reimburse an employing unit with the cost of providing coverage to an eligible retiree enrolled in the Plan. Requires that the reimbursement be made at least once per plan year and be paid from the Retiree Health Benefit Fund. Makes conforming changes to GS 135-48.40(e) and GS 135-48.41(j). 

Effective July 1, 2015.