MS HB1470

Allows employers a tax credit equal to 50% of costs paid for qualified wellness programs, capped at $20,000 per employer per year or $200 per eligible employee (first 100 employees) plus $100 per employee (over 100).

Limits aggregate tax credits awarded statewide to $1,000,000 annually and prohibits excess credits from being refundable or carried forward to future years.

Defines qualified wellness programs as those with at least 3 of 4 components: health awareness, employee engagement with leadership and participation tracking, behavioral change coaching/seminars, and supportive workplace environment.

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

Appropriates $30,000 annually to the Department of Health Office of Preventive Health for administration and sunsets the credit on January 1, 2023.