MS HB1616

Employers receive an income tax credit equal to 50% of costs paid for qualified wellness programs, capped at $200 per eligible employee (first 100 employees) plus $100 per employee (over 100), or $20,000 maximum per year.

Aggregate tax credits awarded statewide cannot exceed $1,000,000 per calendar year, and excess credits are not refundable or carried forward to other tax years.

Qualified wellness programs must include at least three of four components: health awareness, employee engagement, behavioral change, or supportive environment initiatives.

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

$30,000 annually appropriated to the Department of Health to administer the certification process; credit provision expires January 1, 2020.