MS HB408

Employers receive an income tax credit equal to 50% of costs paid for qualified wellness programs, capped at the lesser of $20,000 or $200 per employee for the first 100 employees plus $100 per employee above 100.

Aggregate tax credits awarded statewide cannot exceed $1,000,000 per calendar year, and excess credits cannot be refunded or carried forward to future tax years.

Qualified wellness programs must include at least 3 of 4 components: health awareness, employee engagement, behavioral change, or supportive environment (with specific requirements for each).

State Department of Health Office of Preventive Health must certify employer eligibility annually and give special consideration to programs addressing congestive heart failure, cancer, hypertension, diabetes, prenatal care, asthma, and addictions.

Act provides $30,000 annual appropriation to the Department of Health for administration and is repealed effective January 1, 2019.