H.R. 853 – Wellness and Prevention Act of 2007

1.

Short title

This Act may be cited as the Wellness and Prevention Act of 2007.

2.

Findings

The Congress finds as follows:

(1)

Improving the health of the population and reducing medical costs requires implementation of preventive methods.

(2)

Organizations throughout the United States have expressed the need for an increase of public health professionals.

(3)

There are only approximately 6,000 physicians board certified in preventive medicine.

(4)

Many health care costs are spent on chronic conditions that could be avoided by implementing preventive methods.

(5)

The number of preventive medicine residency programs and individuals pursuing preventive medicine has significantly decreased in recent years.

(6)

Preventive medicine physicians are uniquely trained to serve patients and communities.

(7)

A strong public health system requires a strong preventive medicine workforce.

3.

Loan payment assistance for preventive medicine physicians

(a)

Payments

On behalf of any eligible preventive medicine physician, the Secretary of Health and Human Services may pay up to $20,000 of the medical education loans incurred by the physician.

(b)

Application

To request a payment under this section, an eligible preventive medicine physician shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may require.

(c)

Definitions

In this section:

(1)

The term eligible preventive medicine physician means a practicing physician who receives board certification in preventive medicine during the period of fiscal years 2008 through 2012.

(2)

The term medical education loan means the outstanding principal of and interest on a loan incurred for the cost of attendance (including tuition, other reasonable educational expenses, and reasonable living costs) at a school of medicine.

(3)

The term school of medicine has the meaning given to that term in section 799B of the Public Health Service Act (42 U.S.C. 295p).

(4)

The term Secretary means the Secretary of Health and Human Services.

(d)

Authorization of appropriations

To carry out this section, there are authorized to be appropriated such sums as may be necessary for each of fiscal years 2008 through 2012.

4.

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 45N the following new section:

45O.

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 25 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 $200 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 3 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 50 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 2 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, 2012.

.

(b)

Conforming amendments

(1)

Section 38(b) of such Code is amended by striking plus at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting , plus, and by adding at the end the following new paragraph:

(32)

the wellness program employer credit determined under section 45O(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 45N the following new item:

Sec. 45O. Wellness program employer credit.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2007.

5.

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:

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 subtitle for the taxable year an amount equal to $200.

(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 2 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 3 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 50 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, 2012.

.

(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 December 31, 2007.

Wellness and Prevention Act of 2007

Legislative Activity

Floor Debate

Bill Text