In this subtitle the following words have the meanings indicated. “Aggregate employee health care expenses” means all employee health care expenses paid by a responsible bidder or subcontractor. “Aggregate Social Security wages” means all wages paid by a responsible bidder or subcontractor to an employee for the period of time in which the wages are paid. “Aggregate Social Security wages” does not include wages that are above the federal Social Security contribution and benefit base. “Employee” means an individual who is employed by a responsible bidder, contractor, or subcontractor to work on or at the site of a State–funded construction project. “Employee health care expenses” means any costs for health care services that are paid by a responsible bidder or subcontractor to an employee, unless the employee has coverage under another plan. “Employee health care expenses” includes: 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; 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; reimbursements to an employee for expenses incurred in the purchase of health care services; payments to a third party for the purpose of providing health care services for an employee; payments under a collective bargaining agreement for the purpose of providing health care services for an employee; and costs incurred in the direct delivery of health care services to an employee. “Health care services” means medical care, services, or goods that: qualify as a tax deductible expense under § 213 of the Internal Revenue Code; or have a substantially equivalent purpose to medical care, services, or goods that qualify as a tax deductible expense under § 213 of the Internal Revenue Code. “Subcontractor” means a person: listed on a responsive bid to provide construction services under a portion of a contract with the State; or added to a contract with the State after the contract is awarded in order to provide construction services under a portion of the contract.