[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>