IN SB0379

Extends the income tax credit for small employers who provide qualified wellness programs for their employees to cover costs incurred in 2012 through 2015, replacing the previous cutoff date of December 31, 2011

Allows tax credits previously awarded but not claimed during 2012-2013 to be carried forward to taxable years beginning after December 31, 2013 and before January 1, 2016

Extends the expiration date of the small employer wellness program tax credit chapter from January 1, 2020 to January 1, 2023

Applies retroactively to taxable years beginning after December 31, 2011, with an effective date of January 1, 2012

Declares an emergency for the act