MS SB2333

Employers receive a 50% income tax credit for costs paid toward qualified wellness programs, capped at $20,000 per employer per year or $200 per eligible employee (up to 100 employees) plus $100 per employee above 100.

Aggregate tax credits awarded statewide cannot exceed $1,000,000 in any calendar year, with excess credits non-refundable and non-transferable to future tax years.

Qualified wellness programs must include at least three of four components: health awareness, employee engagement, behavioral change, or supportive environment (covering tobacco use, nutrition, mental health, on-site care, physical activity, and lactation support).

State Department of Health/Office of Preventative Health must certify employer eligibility annually based on measurable compliance with program components, with special consideration for programs addressing heart failure, cancer, hypertension, diabetes, prenatal care, asthma, and addictions.

$30,000 is appropriated annually to the Department of Health/Office of Preventive Health to administer the program; the credit expires January 1, 2018.