1.Wellness program employer
credit
(a)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:
45R.Wellness
program employer credit
(a)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)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)For
purposes of this section—
(1)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 programWith 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)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)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)This
section shall not apply in taxable years beginning after December 31,
2014.
.
(b)
(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)The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.
2.Wellness program
participant credit
(a)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:
25E.Wellness
program participant credit
(a)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)For
purposes of this section—
(1)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)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 programWith 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)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)This
section shall not apply in taxable years beginning after December 31,
2014.
.
(b)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)The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.