(a) As used in this section:

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Terms Used In Tennessee Code 8-27-404

(1) “Emergency medical technician” includes an emergency medical technician advanced and paramedic;
(2) “First responder” means paid, full-time law enforcement officers, firefighters, and emergency medical technicians who are employed by a local government in this state; and
(3) “Local government” means any county, metropolitan government, municipality, or other political subdivision of this state.
(b) If a local government offers health insurance benefits to first responders, the local government may offer or continue to provide health insurance benefits to the surviving spouse and children, including any unborn child, of a first responder killed in the line of duty for a period not to exceed two (2) years after the death of the first responder.
(c) If a local government offers or provides health insurance benefits in accordance with subsection (b), the local government shall notify the commissioner of finance and administration.
(d) This state shall reimburse a local government that provides health insurance benefits in accordance with this section in an amount equal to that portion of health insurance premiums or expenses for COBRA coverage for benefits for which the local government is responsible.
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