To amend the Internal Revenue Code of 1986 to encourage employers to provide drug and alcohol abuse treatment programs to their employees by providing a credit for the cost of such programs.

Amends the Internal Revenue Code to allow employers a general business credit for 100 percent of the expenses incurred to provide (directly or through insurance) treatment services to employees under a drug and alcohol abuse treatment plan of the employer. Sets forth qualifications for such plan. Requires treatment services to include: crisis intervention, detoxification services, residential and outpatient rehabilitation services, therapeutic community services, pharmacotherapeutic intervention services, family outpatient services, and halfway house care. Denies any deduction for expenses taken into account under such credit.