(a) In this section, “health insurance benefits” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits, as defined in § 213(d) of the Internal Revenue Code.

(b) On or before March 15 of each year, the Secretary shall report to the Governor and, in accordance with § 2-1257 of the State Government Article, to the General Assembly on:

(1) the name of each nonprofit and for profit employer with 10,000 or more employees in the State;

(2) the employer’s definition of full-time employee and part-time employee;

(3) the number of full-time employees;

(4) the number of full-time employees eligible to receive health insurance benefits;

(5) the number of full-time employees receiving health insurance benefits from the employer;

(6) the source of health insurance benefits for those eligible full-time employees not receiving health insurance benefits through an employer subject to reporting under this title;

(7) the number of part-time employees;

(8) the number of part-time employees eligible to receive health insurance benefits;

(9) the number of part-time employees receiving health insurance benefits from the employer; and

(10) the source of health insurance benefits for those eligible part-time employees not receiving health insurance benefits through an employer subject to reporting under this title.

(c) The information required under subsection (b) of this section shall be reported as of the information reporting date determined by the employer under § 8.5-103(a)(1)(i) of this title.