State employees eligible to participate in the State Health Benefits Program, except those part-time employees participating due to the provisions of P.L. 2003, c. 172 (52:14-17.3 3a), are eligible to participate in the New Jersey State Employees Tax Savings Program (TaxSave) set forth in this subchapter. In each calendar year, each employee may participate in one or more of the plan options described in this subchapter.
N.J. Admin. Code § 17:1-13.1