senate Bill S4154A

Relates to providing a tax credit to businesses for qualified expenses relating to occupational wellness

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 21 / Mar / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 19 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 19 / Jan / 2012
    • PRINT NUMBER 4154A

Summary

Relates to providing a tax credit to businesses for qualified expenses relating to occupational wellness; provides such credit shall equal, up to one hundred dollars per employee and shall not exceed one hundred thousand dollars per employer, the amount paid by the taxpayer during the taxable year for qualified expenses relating to occupational wellness.

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Bill Details

Versions:
S4154
S4154A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยงยง210 & 606, Tax L

Sponsor Memo

BILL NUMBER:S4154A

TITLE OF BILL:
An act
to amend the tax law, in relation to providing an occupational
wellness tax
credit for businesses; and providing for the repeal of such provisions
upon expiration
thereof

PURPOSE:
In the interest of the health and well being of individuals, and the
collectivity of New York State as a whole, this legislation will
grant qualified employers, that provide occupational wellness
programs to their employees, a tax credit of up to $200 per year, per
employee.

SUMMARY OF PROVISIONS:
Section 1-- Details the legislative findings and intent relative to
the value and benefit of occupational wellness programs to the
overall health and well-being of individual employees and to the
associated business or corporate enterprise offering such programs.

Section 2-- Details the application process, criteria and requirements
pertaining to the prospective agreement between the Department of
Health (hereinafter, the Department) and an applicant for an
occupational wellness tax credit. Among other provisions, this
section provides that the applicant applying for credit submit a
detailed application to the Department, outlining the occupational
wellness plan to be implemented including information relative to
goals, costs, and expected results and benefits of the program.
Requirements pertaining to the agreement for a tax credit between the
Commissioner of the Department and the applicant are enumerated,
including a maintenance of plan clause, a detailed reporting
mechanism, a non-compliance with agreement clause, and limitation of
the credit application to "qualified employees." This section further
provides that the Commissioner of the Department award tax credits on
a competitive basis, in writing, within 45 days of receiving an
application. Requirements for application approval are provided,
including a priority to small businesses in the amount of $10 Million
in dedicated funding, a preference for "new programs," weighing the
strength of the application and ensuring geographical
diversity.

Section 3-- Amends Section 210 of the tax law by adding a new
subdivision 22a, that establishes the occupational wellness tax
credit. This section formally allows "taxpayers" a tax credit for
providing an occupational wellness program to their employees. This
section spells out the range of activities that fall under the
definition of an occupational wellness program, that will qualify for
the tax credit associated thereto.
Specifically, this section provides that the Department shall
determine the relevant components of an occupational wellness program,
including, but not limited to provision of health and lifestyle
education and information, conduction of health screenings and
clinical testing, encouragement of fitness enhancement opportunities,


and provision of a formal Employee Assistance Program. This section
further provides that the amount of credit to be allowed to a
singular "taxpayer" for a given year shall not exceed two hundred
dollars per employee, capped at an absolute maximum of ten thousand
dollars per employer. The amount of credit issued to all "taxpayers"
under this subdivision shall not exceed twenty million dollars
annually.

Section 4-- Amends section 606 of the tax law by adding a new
subsection (numbered hh) that will compute the amount of the
occupational wellness tax credit, under subdivision 22-a of Section
210 of the tax law.

Section 5-- Establishes the same exact provisions in Section 606 of
the tax law as provided for in Section 3 of the instant bill,
amending Section 210 of the tax law. For more elucidation, see
Section 3 above.

Section 6-- Clarifies that in addition to state funds appropriated for
program purposes under this act, the Commissioner of the Department
may accept grants from public or private sources to further the ends
of the occupational wellness tax credit program. Allows the
Commissioner of the Department to contract with independent
organizations relative to the development of criteria for
occupational wellness programs.

Section 7-- Requires the Commissioner of the Department to submit an
annual report, concerning the occupational wellness program, to the
Governor, Temporary President of the Senate and the Speaker of the
Assembly.

Section 8-- Establishes the effective date of this act and provides a
five year sunset provision.

JUSTIFICATION:
Spiraling health care costs are a penultimate issue facing our state.
Employers continually worry as the cost of providing health care
increases to unprecedented levels. Chronic diseases, many of which
can be ameliorated, if not prevented, by diet and exercise, result in
disability and premature death. The average per capita spending on
health care increased 99% between 1990 and 2002. In 2001, premiums
for employer-sponsored health insurance increased by 11.0%. For
reasons related to the fiscal, as well as physical well-being of New
York State, the legislature must take an interest in and play an
active role in keeping its workforce healthy.

Almost every American is adversely affected by chronic disease in one
way or another--through the death of a loved one; a family member's
struggle with lifelong illness, disability, or compromised quality of
life; or the huge personal and societal financial toll wrought by
chronic disease. More than 1.7 million Americans die of a chronic
disease each year. The five chronic diseases are heart disease,
stroke, diabetes, cancer, and chronic pulmonary diseases such as
asthma, bronchitis and emphysema. One million Americans can no longer
perform daily tasks, such as walking or bathing, without help due to
a stroke. Expenditures for health care have continued to rise. Much
of these costs can be attributed to the diagnosis and treatment of


chronic diseases and conditions such as diabetes, obesity;
cardiovascular disease and asthma.

Although chronic diseases are among the most common and costly of all
health problems, they are also among the most preventable. Many of
the disease conditions responsible for skyrocketing expenditures can
be traced back to modifiable risk factors. Individual behavior and
lifestyle choices influence the development and Course of these
chronic conditions. Unhealthy behaviors, such as poor diet, lack of
physical activity, and tobacco and alcohol use are risk factors for
many chronic conditions. For example, overweight and obesity are risk
factors for type 2 diabetes, congestive heart failure, stroke, and
hypertension. Encouraging individuals to adopt healthy habits and
have health screenings may reduce the burden of chronic disease.
Society and employers are increasingly designing programs to promote
healthy behaviors. Companies are increasingly spending enormous
amounts of money on health care and productivity when you start
adding up the medical dollars, absenteeism, disability, Workers
compensation, and safety issues. Large employers Such as Johnson &
Johnson (J & J) and DuPont Corporation, among others, have reported
the effectiveness of their occupational health promotion programs.
Human capital is an employer's greatest investment
toward business success. An occupational wellness program
benefits employers by improving morale, reducing turnover, reducing
absenteeism due to illness and injury, and decrease health insurance
costs. J & J calculated a $225 per employee, per year savings in
health care expenditures due to lower utilization of health care
services. Furthermore, J & J saw results within three years. Other
big companies such as Citibank, Steelcase Corporation of Michigan,
United Airlines, Travelers Corporation, Motorola and DuPont all
reported returns of $1.42-$16 for every dollar spent on employee
wellness programs.

When companies promote wellness and healthy living to their employees,
they can save on health care costs and reduce absenteeism. Studies
demonstrate that the health of employees impacts a business's bottom
line by helping companies reduce health care costs an average of
$3.72 for each dollar invested. In addition, companies average $5.06
in reduced absenteeism for each dollar invested in a wellness
program. These programs save companies money, boost productivity, and
motivate employees.

A healthy employee with few health risks spends less money on medical
care due to fewer chronic illnesses and avoidance of serious health
incidents. On the other hand, poor health leads to symptoms and
clinical outcomes that lower functionality and increase the need for
expensive medical care.
Absences from work leads to lost productivity, whereas healthy
workers get
the job done better, faster, and cheaper. Therefore, healthy
employees not only cost less in medical care, they also are more
functional at work, absent
less often, experience fewer injuries, and return
to work more quickly after illness or injury.

This bill would encourage employers to create occupational work
and wellness programs by allowing tax credits for establishing


such programs. A model program would include formal training as a
component of job related information on subjects relating to
personal and family health, assess employee
levels, encourages opportunities for employees' fitness-related
activities, and provides incentives for employees who
engage in physical activity.

Despite the evidence that prevention works, the focus in our
health care system over the past
century has not been on prevention of chronic disease, but on
treatment of short-term, acute health problems. As a nation, we
have emphasized expensive cures for disease rather than cost
effective prevention.

With an employer-based health program that embraces prevention and
healthy behavior, we can become a healthier nation. Evidence
indicates that with education and social support, people can and will
take charge of their health. The state must therefore support
initiatives that focus on individual responsibility and behavior
change related to health.

If we are serious about improving the health and quality of life of
Americans, while lowering health care costs in the long term, we
cannot afford to ignore the power of prevention.

LEGISLATIVE HISTORY:
Senate 3835 of 2005-2006; Referred to Committee.
Senate 2595 of 2007-2008; Referred to Investigations &
Government Operations
Senate 4154 of 2011-2012; Referred to Investigations &
Government Operations

FISCAL IMPLICATIONS:
Short-term, to be determined; Long-term, beneficial savings to the
State.

LOCAL FISCAL IMPLICATIONS:
None specifically noted, at present.

EFFECTIVE DATE:
Immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4154--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 21, 2011
                               ___________

Introduced  by  Sen.  SMITH  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to  amend the tax law, in relation to providing an occupational
  wellness tax credit for businesses; and providing for  the  repeal  of
  such provisions upon expiration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Legislative findings and  intent.  The  legislature  hereby
finds  that  healthier  employees  experience  less absenteeism, greater
productivity, better mental performance, and increased job satisfaction,
performance and morale.
  The legislature  hereby  finds  that  occupational  wellness  programs
directly prevent the leading causes of premature death and disability in
the  United  States. Furthermore, the vital importance of this issue was
recently crystallized by the United States Centers for  Disease  Control
and  Prevention  (CDC)  who  earmarked $14 million to study occupational
wellness programs.
  The legislature hereby finds that there is a significant state  inter-
est  in encouraging a proactive approach to preventing illness and inju-
ry, as opposed to the traditional reactive, sick-care method. A reorien-
tation of our systematic approach  to  health  care  is  exemplified  by
United  States  Senate  Bill 2558, the Healthy Lifestyles and Prevention
(HeLP) America Act of 2004 and New York  State  Senate  Bill  5774-A  of
1999-2000, The Wellness and Preventative Health Care Program.
  The  legislature  hereby finds that individual studies and evaluations
of wellness programs have concluded that such endeavors have dual, rein-
forcing, and parallel benefits. In the first  instance,  employees  have

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10257-03-2

S. 4154--A                          2

become  more fit, reduced obesity, lessened stress levels, quit smoking,
and achieved other propitious outcomes. Secondarily,  wellness  programs
have  increased  overall  productivity,  economic viability, and reduced
health care costs.
  The  legislature  hereby  finds  that encouragement of a healthy life-
style, while accruing  concrete  benefits  to  employees  and  employers
alike,  in the final analysis -- empowers individuals, strengthens fami-
lies, and promotes a greater quality of life.
  The legislature intends to ensconce the ethic of a  healthy  workforce
into  the fabric of our personal and professional lives, while realizing
the tertiary benefits of savings on insurance premiums as the result  of
reducing  the  number  and  instance  of  health  insurance and workers'
compensation claims filed by employees.
  S 2. Agreement for tax credits;  application,  criteria  and  require-
ments.  1.    Application criteria.   (a) The department of health shall
promulgate an application form for  taxpayers  to  apply  for  a  credit
established  in  subdivision  22-a of section 210 and subsection (uu) of
section 606 of the tax law.   The application  form  shall  include  all
relevant information deemed necessary by the commissioner of health.
  (b)  Application.   An application submitted in writing to the commis-
sioner of health shall include a detailed description  of  the  wellness
plan  to  be  implemented.    Such description shall include, but not be
limited to, the purpose of the plan, target goals,  type  or  nature  of
plan,  estimated cost of plan, expected results and benefits and enunci-
ation of a program coordinator as a liaison to the department of health.
  2. Agreement.  After receipt of an application pursuant to subdivision
one of this section, the commissioner of  health  shall  enter  into  an
agreement with an applicant for a credit established in subdivision 22-a
of  section  210 and subsection (uu) of section 606 of the tax law.  The
agreement shall include, but not be limited to:
  (a) A requirement that such plan be maintained for the duration of the
tax credit.
  (b) A requirement that the  taxpayer  shall  annually  report  to  the
commissioner of health concerning the number of employees participating,
costs,  benefits,  results and any other information the commissioner of
health deems necessary to carry out the purposes of this act.
  (c) A non-compliance with agreement clause.  If  the  commissioner  of
health determines that a taxpayer who has received credit is not comply-
ing with the tax credit agreement, such commissioner shall, after giving
the  taxpayer an opportunity to remedy non-compliance, terminate the tax
credit.
  (d) Requirements that specify that the credit can only be  applied  to
qualified employees.  The credit shall not apply to independent contrac-
tors of the taxpayer.
  3.  Requirements.  Tax credits shall be awarded by the commissioner of
health on a competitive basis in writing within 45 days.    Requirements
for consideration shall include, but not be limited to:
  (a) A requirement that priority shall be given to small businesses.
  (b) A requirement that priority shall be given to new programs.
  (c)  Tax credits shall be awarded on a competitive basis.  The commis-
sioner of health shall award tax credits on the basis of the strength of
the applicants' proposals, as well as the goal of ensuring that wellness
and preventive health care programs are distributed across the state.
  4. Definitions.  For the purposes of this section:

S. 4154--A                          3

  (a) "Independent contractor" shall mean an employee who does not  work
directly under the auspices and purview of the business applying for the
credit established in this act.
  (b) "New program" shall mean a program in a business that did not have
an existing wellness program prior to the effective date of this act.
  (c)  "Qualified  employee" shall mean an individual, excluding general
executive officers, in the case of a corporation, employed for at  least
35  hours  per week and for at least one-half of the taxable year.  Such
employee shall reside in New York state or work in New  York  state  but
reside outside the state and shall not be an independent contractor.
  (d)  "Small  businesses" shall mean any corporation, limited liability
company or partnership having 100 or less employees.
  (e) "Taxpayer" means any corporation or any partnership doing business
for profit within the state of New York subject to  tax  under  the  tax
law.
  S 3. Section 210 of the tax law is amended by adding a new subdivision
22-a to read as follows:
  22-A.  OCCUPATIONAL WELLNESS CREDIT. (A) GENERAL.  A TAXPAYER SHALL BE
ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED IN THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR PROVIDING  AN  OCCUPATIONAL
WELLNESS PROGRAM TO ITS EMPLOYEES.
  (B)  OCCUPATIONAL  WELLNESS PROGRAM.  AN OCCUPATIONAL WELLNESS PROGRAM
IS A COORDINATED AND SYSTEMATIC ORGANIZATIONAL ENDEAVOR WHICH  HELPS  TO
PROMOTE GOOD HEALTH, HELPS TO PREVENT OR MITIGATE ACUTE OR CHRONIC SICK-
NESS  OR  DISEASE AND MINIMIZES ADVERSE HEALTH CONSEQUENCES DUE TO LIFE-
STYLE. AN OCCUPATIONAL WELLNESS PROGRAM SHALL  INCLUDE  RELEVANT  COMPO-
NENTS,  AS  DETERMINED  BY  THE DEPARTMENT OF HEALTH, INCLUDING, BUT NOT
LIMITED TO:
  (I) PROVIDING INFORMATION AND GUIDANCE ON SUBJECTS INCLUDING, BUT  NOT
LIMITED  TO,  PERSONAL  AND  FAMILY HEALTH, HEALTH EDUCATION, NUTRITION,
PHYSICAL ACTIVITY, PREVENTIVE HEALTH CARE,  STRESS  MANAGEMENT,  SMOKING
CESSATION,  ANGER  MANAGEMENT, CONFLICT MANAGEMENT, ANXIETY, DEPRESSION,
SLEEP DISORDERS, MOOD DISORDERS, LIFESTYLE PATTERNS, HEALTHY FOOD CHOIC-
ES, OBESITY, SUBSTANCE ABUSE AND WEIGHT LOSS;
  (II) ASSESSING EMPLOYEE HEALTH LEVELS, INCLUDING, BUT NOT LIMITED  TO,
BIOMETRICS  TESTING, HEALTH SCREENING TESTS, QUESTIONNAIRES AND CLINICAL
TESTING;
  (III) ENCOURAGING OR PROVIDING  INSTRUCTION  IN  AND  OPPORTUNITY  FOR
FITNESS  ENHANCEMENT  ACTIVITIES, INCLUDING, BUT NOT LIMITED TO, AEROBIC
EXERCISE, WEIGHT BEARING EXERCISE, YOGA, PILATES, MUSCLE  STRETCHING  OR
MARTIAL ARTS;
  (IV)  ENCOURAGING  OR PROVIDING INCENTIVES FOR EMPLOYEES WHO REGULARLY
ENGAGE IN PHYSICAL ACTIVITY AND PREVENTIVE HEALTH CARE,  INCLUDING,  BUT
NOT  LIMITED TO, HEALTH SCREENINGS OR MEMBERSHIPS WITH A FITNESS CENTER;
OR
  (V) PROVIDING AN EMPLOYEE ASSISTANCE PROGRAM (EAP).   FOR THE  PURPOSE
OF THIS SUBPARAGRAPH, "EMPLOYEE ASSISTANCE PROGRAM" SHALL MEAN A PROGRAM
WHICH  INCLUDES EARLY INTERVENTION STRATEGY AND COUNSELING FOR BOTH WORK
AND PERSONAL PROBLEMS.   AN  EMPLOYEE  ASSISTANCE  PROGRAM  SHALL  OFFER
PROGRAMS INCLUDING, BUT NOT LIMITED TO, COUNSELING TO EMPLOYEES WHO NEED
HELP  WITH  ISSUES  RELATED  TO DRUGS, ALCOHOL, FINANCES, STRESS, FAMILY
PROBLEMS AND OTHER PERSONAL PROBLEMS.
  (C) AMOUNT OF CREDIT.  A CREDIT SHALL BE ALLOWED  FOR  THE  AMOUNT  OF
EXPENDITURES  FOR  OCCUPATIONAL  WELLNESS  INCURRED BY AN EMPLOYER.  THE
AMOUNT OF CREDIT SHALL NOT EXCEED ONE HUNDRED DOLLARS PER  EMPLOYEE  FOR
WHOM  SUCH  PROGRAMS HAVE BEEN PROVIDED DURING THE TAXABLE YEAR IN WHICH

S. 4154--A                          4

SUCH EXPENDITURES WERE MADE AND SHALL NOT EXCEED  ONE  HUNDRED  THOUSAND
DOLLARS  PER  EMPLOYER PER TAXABLE YEAR.  TAXPAYERS SHALL BE REQUIRED TO
REAPPLY FOR THE CREDIT ESTABLISHED BY  THIS  SUBDIVISION  ON  AN  ANNUAL
BASIS.  THE  DEPARTMENT OF HEALTH SHALL ESTABLISH THE CRITERIA FOR WHICH
TAXPAYERS SHALL RECEIVE  SUCH  CREDIT.  THE  DEPARTMENT  OF  HEALTH  MAY
CONTRACT  WITH  INDEPENDENT  ORGANIZATIONS TO DEVELOP CRITERIA FOR WHICH
TAXPAYERS SHALL RECEIVE SUCH CREDIT. THE AMOUNT OF CREDIT ISSUED TO  ALL
TAXPAYERS  COMBINED  UNDER  THIS  SUBDIVISION  SHALL  NOT  EXCEED TWENTY
MILLION DOLLARS ANNUALLY. FUNDS NOT DISPERSED  IN  A  GIVEN  YEAR  SHALL
CARRY OVER TO THE NEXT YEAR.
  (D)  CARRYOVER.    THE  CREDIT  ALLOWED UNDER THIS SUBDIVISION FOR ANY
TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE
HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D)  OF  SUBDIVI-
SION  ONE  OF THIS SECTION.   PROVIDED, HOWEVER, IF THE AMOUNT OF CREDIT
ALLOWABLE UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN  SUCH  TAXABLE  YEAR
MAY  NOT  BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY NOT BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended by adding a new clause (xxxiv) to read as
follows:

(XXXIV) OCCUPATIONAL WELLNESS           AMOUNT OF CREDIT UNDER
CREDIT UNDER                            SUBDIVISION TWENTY-TWO-A
SUBSECTION (UU)                         OF SECTION TWO HUNDRED
                                        TEN
  S 5. Section 606 of the tax law is amended by adding a new  subsection
(uu) to read as follows:
  (UU)  OCCUPATIONAL  WELLNESS  CREDIT. (1) GENERAL. A TAXPAYER SHALL BE
ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST
THE TAX IMPOSED BY THIS ARTICLE, FOR PROVIDING AN OCCUPATIONAL  WELLNESS
PROGRAM TO ITS EMPLOYEES.
  (2) OCCUPATIONAL WELLNESS PROGRAM. AN OCCUPATIONAL WELLNESS PROGRAM IS
A  COORDINATED  AND  SYSTEMATIC  ORGANIZATIONAL  ENDEAVOR WHICH HELPS TO
PROMOTE GOOD HEALTH, HELPS TO PREVENT OR MITIGATE ACUTE OR CHRONIC SICK-
NESS OR DISEASE, AND MINIMIZES ADVERSE HEALTH CONSEQUENCES DUE TO  LIFE-
STYLE.  AN  OCCUPATIONAL  WELLNESS PROGRAM SHALL INCLUDE RELEVANT COMPO-
NENTS, AS DETERMINED BY THE DEPARTMENT OF  HEALTH,  INCLUDING,  BUT  NOT
LIMITED TO:
  (A)  PROVIDING INFORMATION AND GUIDANCE ON SUBJECTS INCLUDING, BUT NOT
LIMITED TO, RELATING TO PERSONAL AND FAMILY  HEALTH,  HEALTH  EDUCATION,
NUTRITION, PHYSICAL ACTIVITY, PREVENTIVE HEALTH CARE, STRESS MANAGEMENT,
SMOKING  CESSATION,  ANGER  MANAGEMENT,  CONFLICT  MANAGEMENT,  ANXIETY,
DEPRESSION, SLEEP DISORDERS, MOOD DISORDERS, LIFESTYLE PATTERNS, HEALTHY
FOOD CHOICES, OBESITY, SUBSTANCE ABUSE AND WEIGHT LOSS;
  (B) ASSESSING AND TARGETING PROGRAMS ADDRESSING EMPLOYEE HEALTH  RISKS
AND  NEEDS,  INCLUDING,  BUT  NOT LIMITED TO, BIOMETRICS TESTING, HEALTH
SCREENING TESTS, QUESTIONNAIRES AND CLINICAL TESTING;
  (C) ENCOURAGING  OR  PROVIDING  INSTRUCTION  IN  AND  OPPORTUNITY  FOR
FITNESS  ENHANCEMENT  ACTIVITIES, INCLUDING, BUT NOT LIMITED TO, AEROBIC
EXERCISE, WEIGHT BEARING EXERCISE, YOGA, PILATES, MUSCLE  STRETCHING  OR
MARTIAL ARTS;
  (D)  ENCOURAGING  OR  PROVIDING INCENTIVES FOR EMPLOYEES WHO REGULARLY
ENGAGE IN PHYSICAL ACTIVITY AND PREVENTIVE HEALTH CARE,  INCLUDING,  BUT
NOT  LIMITED  TO, HEALTH SCREENINGS OR MEMBERSHIP WITH A FITNESS CENTER;
OR

S. 4154--A                          5

  (E) PROVIDES AN EMPLOYEE ASSISTANCE PROGRAM (EAP).  FOR THE PURPOSE OF
THIS SUBPARAGRAPH, "EMPLOYEE ASSISTANCE PROGRAM" SHALL  MEAN  A  PROGRAM
WHICH  INCLUDES EARLY INTERVENTION STRATEGY AND COUNSELING FOR BOTH WORK
AND PERSONAL PROBLEMS.   AN  EMPLOYEE  ASSISTANCE  PROGRAM  SHALL  OFFER
PROGRAMS INCLUDING, BUT NOT LIMITED TO, COUNSELING TO EMPLOYEES WHO NEED
HELP  WITH  ISSUES  RELATED  TO DRUGS, ALCOHOL, FINANCES, STRESS, FAMILY
PROBLEMS AND OTHER PERSONAL PROBLEMS.
  (3) AMOUNT OF CREDIT. A CREDIT SHALL BE  ALLOWED  FOR  THE  AMOUNT  OF
EXPENDITURES  FOR  OCCUPATIONAL  WELLNESS  INCURRED  BY AN EMPLOYER. THE
AMOUNT OF CREDIT SHALL NOT EXCEED ONE HUNDRED DOLLARS PER  EMPLOYEE  FOR
WHOM  SUCH  PROGRAMS HAVE BEEN PROVIDED DURING THE TAXABLE YEAR IN WHICH
SUCH EXPENDITURES WERE MADE AND SHALL NOT EXCEED  ONE  HUNDRED  THOUSAND
DOLLARS  PER  EMPLOYER PER TAXABLE YEAR.  TAXPAYERS SHALL BE REQUIRED TO
REAPPLY FOR THE CREDIT ESTABLISHED  BY  THIS  SUBSECTION  ON  AN  ANNUAL
BASIS.  THE  DEPARTMENT OF HEALTH SHALL ESTABLISH THE CRITERIA FOR WHICH
TAXPAYERS SHALL RECEIVE  SUCH  CREDIT.  THE  DEPARTMENT  OF  HEALTH  MAY
CONTRACT  WITH  INDEPENDENT  ORGANIZATIONS TO DEVELOP CRITERIA FOR WHICH
TAXPAYERS SHALL RECEIVE SUCH CREDIT.  THE AMOUNT OF CREDIT ISSUED TO ALL
TAXPAYERS COMBINED UNDER THIS SUBSECTION SHALL NOT EXCEED TWENTY MILLION
DOLLARS ANNUALLY. FUNDS NOT DISPERSED IN A GIVEN FISCAL YEAR SHALL CARRY
OVER TO THE NEXT FISCAL YEAR.
  (4) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH TAX  YEAR,
THE  EXCESS  MAY NOT BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND
MAY NOT BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 6. Additional funding.  In addition to state funds appropriated  for
programs  under  this  act, the commissioner of health may accept grants
from public or private sources for the program established by this  act.
The  commissioner  of health may contract with independent organizations
to develop criteria regarding occupational wellness programs.
  S 7. Reporting requirement. The commissioner of health shall submit an
annual report to the governor, the temporary president  of  the  senate,
and the speaker of the assembly. Such report shall include an evaluation
of  how  the  occupational  wellness programs and credits established by
this act are functioning and whether this act  has  been  successful  in
getting more businesses to create occupational wellness programs.
  S 8. This act shall take effect immediately and shall apply to taxable
years  beginning  on  and after the first of January next succeeding the
date on which it shall have become a law; provided that  the  provisions
of  this  act  shall  expire  and  be deemed repealed 5 years after such
effective date.

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