SB1841 Summary

• Establishes the Recovery and Mental Health Tax Credit Act, authorizing the Department of Human Services to administer a tax credit program beginning January 1, 2022 for qualified employers who hire individuals in recovery from substance use disorders or mental illness.

• Provides qualified employers a tax credit equal to $1 per hour worked by eligible employees, with a maximum of $2,000 per employee per year and an aggregate cap of $2,000,000 in annual credits statewide.

• Requires eligible individuals to work a minimum of 500 hours annually with the employer and mandates that employers maintain formal relationships with licensed substance use disorder or mental health treatment providers and provide reasonable accommodations at no cost to employees.

• Creates a 15-member Advisory Council on Mental Illness and Substance Use Disorder Impacts on Employment Opportunities within Minority Communities to advise the Department on program implementation and employment equity issues.

• Prohibits taxpayers from claiming both the state tax credit and a federal income tax deduction for the same employee, and protects confidentiality of health information under the Freedom of Information Act.