MS SB2016

Employers receive an income tax credit equal to 50% of costs paid for qualified wellness programs, capped at $20,000 or the product of $200 per employee (up to 100 employees) plus $100 per employee above 100, whichever is less.

Aggregate tax credits awarded statewide cannot exceed $1,000,000 in any calendar year, and excess credits are non-refundable and cannot be carried forward.

Qualified wellness programs must include at least three of four components: health awareness, employee engagement, behavioral change, or supportive environment addressing tobacco use, nutrition, mental health, physical activity, and chronic disease prevention.

State Department of Health, Office of Preventative Health certifies and annually re-certifies employers' wellness programs with special consideration for interventions addressing congestive heart failure, cancer, hypertension, diabetes, prenatal care, asthma, and addictions.

$30,000 annually appropriated to Department of Health for program administration; credit sunsets January 1, 2019; effective January 1, 2016.