H.R. 3490House111th Congress (2009-2011)In Committee

To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs.

Introduced July 31, 2009

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

July 31, 2009

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HouseIntro Referral

Introduced in House

July 31, 2009

HouseIntro Referral

Referred to the House Committee on Ways and Means.

July 31, 2009

Floor Debate

3 members

What members said about H.R. 3490 on the floor

3 Republicans
Phil Gingrey
Rep. Phil GingreyR-GA-11 · Mar 20, 2010

Mr. Speaker, I'm very pleased to have been on the floor and heard from my colleague, my physician colleague from Texas, in fact, my OB-GYN colleague from Texas, who talked about the opinion and read…

Lynn A. Westmoreland
Rep. Lynn A. WestmorelandR-GA-3 · Mar 20, 2010

I want to thank my fellow Georgian for taking this hour so we can come straighten out some of the things that have been said in the previous hour. And I listened to them with great interest. And I…

Michael C. Burgess
Rep. Michael C. BurgessR-TX-26 · Mar 20, 2010

Well, I thank the gentleman for yielding and thank him for the recognition. The gentleman and I spent some time this afternoon up in the Rules Committee, a little hideaway up on the third floor of…

Bill Text

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Introduced in HouseIssued July 31, 2009

I

111th CONGRESS

1st Session

H. R. 3490

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.

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:

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:

.

(c)

Effective Date

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)

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 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:

.

(c)

Effective Date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.