MS SB2940

Employers receive a 50% income tax credit for costs paid toward qualified wellness programs, with annual per-employer limits of $20,000 or $200 per employee (up to 100 employees) plus $100 per additional employee, whichever is less.

Qualified wellness programs must include at least three components from: health awareness, employee engagement, behavioral change, or supportive environment (covering topics like tobacco use, nutrition, mental health, and physical activity).

Aggregate tax credits statewide cannot exceed $1,000,000 per calendar year, and excess credits above an employer's tax liability are not refundable or carried forward.

State Department of Health Office of Preventive Health must certify and annually recertify employers' eligibility, with special consideration for programs addressing congestive heart failure, cancer, hypertension, diabetes, prenatal care, asthma, and addictions.

$30,000 is appropriated annually to the Department of Health to administer the program; the credit expires January 1, 2019.