Amends the Internal Revenue Code to allow employers a tax credit to develop and implement a wellness program that: (1) conducts health risk assessments for each program participant; (2) offers annually at least two preventive services recommended by the U.S. Preventive Services Task Force; (3) offers annual counseling sessions and seminars on preventive health topics; and (4) includes as participants not less than 60% of an employer's full-time employees. Provides an additional tax credit for full-time employees who participate in their employer's qualified wellness program. Terminates such credits after 2014.
[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3490 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 3490
To amend the Internal Revenue Code of 1986 to provide tax incentives
for employer-provided wellness programs.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 31, 2009
Mr. Johnson of Illinois (for himself and Mr. Abercrombie) introduced
the following bill; which was referred to the Committee on Ways and
Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide tax incentives
for employer-provided wellness programs.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. WELLNESS PROGRAM EMPLOYER CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by inserting after section 45Q the following new
section:
``SEC. 45R. WELLNESS PROGRAM EMPLOYER CREDIT.
``(a) General Rule.--For purposes of section 38, the wellness
program employer credit determined under this section for any taxable
year is an amount equal to 30 percent of the expenses paid or incurred
by the eligible employer during the taxable year to develop and
implement a qualified wellness program.
``(b) Dollar Limitation.--The amount of the credit determined under
this section for any taxable year shall not exceed $400 per qualified
employee employed by the eligible employer during the taxable year.
``(c) Definitions.--For purposes of this section--
``(1) Eligible employer.--With respect to a taxable year,
the term `eligible employer' means an employer who--
``(A) develops and implements a qualified wellness
program, and
``(B) keeps accurate records of the preventive
services and other programs in which the eligible
employer's employees have participated during the
taxable year.
``(2) Qualified wellness program.--With respect to an
eligible employer, the term `qualified wellness program' means
a program--
``(A) that is developed and implemented by the
eligible employer, in consultation with an individual
who has implemented a wellness program for a different
employer and who will ensure compliance with
appropriate measures to protect the privacy of program
participants,
``(B) that conducts health risk assessments for
each of the program's participants,
``(C) that offers at least 2 of the preventive
services strongly recommended by the U.S. Preventive
Services Task Force on an annual basis,
``(D) that offers annual counseling sessions and
seminars related to at least 4 of the following:
``(i) smoking,
``(ii) obesity,
``(iii) stress management,
``(iv) physical fitness,
``(v) nutrition,
``(vi) substance abuse,
``(vii) depression,
``(viii) mental health,
``(ix) heart disease, and
``(x) maternal and infant health, and
``(E) whose qualified participants include not less
than 60 percent of the eligible employer's full-time
employees.
``(3) Qualified employee.--With respect to an eligible
employer, the term `qualified employee' means an individual who
is--
``(A) a full-time employee of the eligible
employer, and
``(B) a qualified participant in the eligible
employer's qualified wellness program.
``(4) Qualified participant.--With respect to a taxable
year, the term `qualified participant' means an individual--
``(A) who participates in at least 4 of the annual
preventive services or other programs offered through a
qualified wellness program during the taxable year, and
``(B) with respect to whom a health risk assessment
has been conducted during the taxable year,
as determined by the eligible employer who has developed and
implemented such qualified wellness program.
``(d) Termination.--This section shall not apply in taxable years
beginning after December 31, 2014.''.
(b) Conforming Amendments.--
(1) Section 38(b) of such Code is amended by striking
``plus'' at the end of paragraph (34), by striking the period
at the end of paragraph (35) and inserting ``, plus'', and by
adding at the end the following new paragraph:
``(36) the wellness program employer credit determined
under section 45R(a).''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1 of such Code is amended by inserting
after the item relating to section 45Q the following new item:
``Sec. 45R. Wellness program employer credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
SEC. 2. WELLNESS PROGRAM PARTICIPANT CREDIT.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25D the
following new section:
``SEC. 25E. WELLNESS PROGRAM PARTICIPANT CREDIT.
``(a) Allowance of Credit.--In the case of a qualified employee,
there shall be allowed as a credit against the tax imposed by this
chapter for the taxable year an amount equal to $400.
``(b) Definitions.--For purposes of this section--
``(1) Qualified employee.--With respect to an eligible
employer, the term `qualified employee' means an individual who
is--
``(A) a full-time employee of the eligible
employer, and
``(B) a qualified participant in the eligible
employer's qualified wellness program.
``(2) Qualified participant.--With respect to a taxable
year, the term `qualified participant' means an individual--
``(A) who participates in at least 4 of the annual
preventive services or other programs offered through a
qualified wellness program during the taxable year, and
``(B) with respect to whom a health risk assessment
has been conducted during the taxable year,
as determined by the eligible employer who has developed and
implemented such qualified wellness program.
``(3) Qualified wellness program.--With respect to an
eligible employer, the term `qualified wellness program' means
a program--
``(A) that is developed and implemented by the
eligible employer, in consultation with an individual
who has implemented a wellness program for a different
employer and who will ensure compliance with
appropriate measures to protect the privacy of program
participants,
``(B) that conducts health risk assessments for
each of the program's participants,
``(C) that offers at least 2 of the preventive
services strongly recommended by the U.S. Preventive
Services Task Force on an annual basis,
``(D) that offers annual counseling sessions and
seminars related to at least 4 of the following:
``(i) smoking,
``(ii) obesity,
``(iii) stress management,
``(iv) physical fitness,
``(v) nutrition,
``(vi) substance abuse,
``(vii) depression,
``(viii) mental health,
``(ix) heart disease, and
``(x) maternal and infant health, and
``(E) whose qualified participants include not less
than 60 percent of the eligible employer's full-time
employees.
``(4) Eligible employer.--With respect to a taxable year,
the term `eligible employer' means an employer who--
``(A) develops and implements a qualified wellness
program, and
``(B) keeps accurate records of the preventive
services and other programs in which the eligible
employer's employees have participated during the
taxable year.
``(c) Termination.--This section shall not apply in taxable years
beginning after December 31, 2014.''.
(b) Conforming Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 25D the following new
item:
``Sec. 25E. Wellness program participant credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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