MS SB2937

Provides employers a tax credit equal to 50% of costs paid for qualified wellness programs.

Limits credit to $200 per eligible employee for the first 200 employees and $100 per eligible employee for those exceeding 200.

Requires qualified wellness programs to include at least 3 of 5 components: health awareness, employee engagement, behavioral change, supportive environment, and policy initiatives.

Defines eligible employees as those working an average of at least 25 hours per week during the taxable year.

Excess credits cannot be refunded or carried forward to future years; credit effective January 1, 2014 through January 1, 2019.