A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for employers who pay the costs of employee assistance programs.

Amends the Internal Revenue Code to permit, as a component of the general business credit, a ten percent income tax credit for expenditures, to a maximum of $30 per employee, in connection with employee assistance programs designed to assist in identifying and resolving personal problems that could adversely affect job performance, including drug and alcohol abuse, marital problems, physical and mental health, and legal and financial concerns. Describes required features of eligible programs.