As used in ORS 243.555 to 243.575:
(1) “Expense reimbursement plan” means a plan established by the Public Employees’ Benefit Board in accordance with state and federal tax laws to reimburse qualified employee expenses.
(2) “Payroll disbursing officer” means the state officer or official authorized to disburse moneys in payment of salaries and wages of employees of a state agency.
(3) “Qualified employee expenses” includes expenses for dependent care, medical expenses, insurance premiums and any other expenses qualified for tax free reimbursement under the federal Internal Revenue Code.
(4) “State agency” means every state officer, board, commission, department or other activity of state government.