HI SB800

Creates a tax credit for corporate, partnership, and limited liability company taxpayers that qualify for a workplace wellness program grant under the federal Patient Protection and Affordable Care Act.

Defines "qualified wellness program" as a program offered to all employees that includes health awareness, employee engagement mechanisms, behavioral change elements, and a supportive environment, with evidence of employee participation required.

Tax credit equals 10 percent of qualified costs related to providing qualified wellness programs to employees.

Excess tax credit over net income tax liability shall be refunded to the eligible taxpayer, and claims must be filed within 12 months following the close of the taxable year.

Applies to taxable years beginning after December 31, 2010, and taxpayers cannot claim any other credit under Hawaii tax law for the same qualified costs.