SB2301eng 95TH GENERAL ASSEMBLY

SB2301 Engrossed LRB095 17503 BDD 43577 b

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Illinois Income Tax Act is amended by adding Section 218 as follows:

(35 ILCS 5/218 new)

Sec. 218. Healthy workforce credit.

(a) For taxable years ending on or after December 31, 2008 and ending on or before December 30, 2013, each employer who pays costs in connection with a qualified wellness program is entitled to a credit against the tax imposed by subsections (a) and (b) of Section 201. The amount of the credit, subject to the limitations set forth under subsection (b), is an amount equal to 50% of the costs paid in connection with the qualified wellness program.

(b) The amount of credit allowed under this Section for any taxable year may not exceed the sum of: (i) the product of $200 and the number of eligible employees of the employer not in excess of 200 eligible employees; plus (ii) the product of $100 and the number of eligible employees of the employer in excess of 200 eligible employees.

(c) For the purpose of this Section,

"Qualified wellness program" means a program that consists of at least 3 of the following components:

(1) A health awareness component, which provides for the dissemination of health information that addresses the specific needs and health risks of employees and opportunity for periodic screenings for health problems and referrals for appropriate follow-up measures.

(2) An employee engagement component, which provides for (i) the establishment of a committee to actively engage employees in worksite wellness programs through worksite assessments and program planning, delivery, evaluation, and improvement efforts and (ii) the tracking of employee participation.

(3) A behavioral change component, which provides for altering employee lifestyles to encourage healthy living through counseling, seminars, on-line programs, or self-help materials that provide technical assistance and problem-solving skills. This component may include programs relating to tobacco use, obesity, stress management, physical fitness, nutrition, substance abuse, depression, and mental health promotion (including anxiety).

(4) A supportive environment component, which includes policies and services at the worksite that promote a healthy lifestyle, including policies relating to (i) tobacco use at the worksite, (ii) the nutrition of food available at the worksite through cafeterias and vending options, (iii) minimizing stress and promoting positive mental health in the workplace, (iv) where applicable, accessible and attractive stairs, and (v) the encouragement of physical activity before, during, and after work hours.

"Eligible employee" means an employee who works an average of not less than 25 hours per week during the taxable year.

(d) If the taxpayer is a partnership or Subchapter S corporation, the credit is allowed to the partners or shareholders in accordance with the determination of income and distributive share of income under Sections 702 and 704 and Subchapter S of the Internal Revenue Code.

(e) The credit may not be carried forward or back. In no event shall a credit under this Section reduce the taxpayer's liability to less than zero.

(f) The Department, in cooperation with the Department of Public Health and the Department of Commerce and Economic Opportunity, shall adopt any rules necessary for the administration of this Section.

Section 99. Effective date. This Act takes effect upon becoming law.