MS SB2289

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

Limits aggregate tax credits awarded 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 three of four components: health awareness, employee engagement, behavioral change, or supportive workplace environment addressing issues like tobacco use, nutrition, mental health, and chronic disease prevention.

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

Appropriates $30,000 annually to the Department of Health to administer the program, with the credit set to expire January 1, 2024.