MS HB1542

Allows employers an income tax credit equal to 50% of costs paid for qualified wellness programs, capped at $20,000 per employer annually ($200 per eligible employee for first 100 employees, $100 for additional employees).

Limits aggregate tax credits statewide to $1,000,000 per calendar year, with excess credits not refundable or carried forward to future years.

Requires qualified wellness programs to include at least 3 of 4 components: health awareness, employee engagement, behavioral change, and supportive environment (including tobacco policies, nutrition options, mental health, on-site care access, and physical activity promotion).

Defines eligible employees as those working an average of at least 24 hours per week, and requires the State Department of Health Office of Preventive Health to certify and annually recertify employer eligibility.

Appropriates $30,000 annually to the Department of Health Office of Preventive Health for program administration; credit expires January 1, 2021.