MS SB2999

Employers receive a 50% income tax credit for costs paid toward qualified wellness programs, capped at $20,000 per employer per year or $200 per employee for the first 100 employees plus $100 per employee thereafter.

Aggregate tax credits awarded statewide cannot exceed $1,000,000 per calendar year.

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

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

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