Bill Text: IL HB0893 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Creates an income tax credit for employers who pay costs in connection with a qualified wellness program. Provides that the amount of the credit is 50% of those costs per year up to $200 per employee for the first 200 employees and $100 per employee for the remaining employees. Sets forth the requirements for qualified wellness programs. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.

Spectrum: Slight Partisan Bill (Democrat 4-2)

Status: (Introduced - Dead) 2010-03-15 - Rule 19(a) / Re-referred to Rules Committee [HB0893 Detail]

Download: Illinois-2009-HB0893-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB0893 Introduced 2/10/2009, by Rep. Jack McGuire SYNOPSIS AS INTRODUCED:
35 ILCS 5/218 new
Amends the Illinois Income Tax Act. Creates an income tax credit for employers who pay costs in connection with a qualified wellness program. Provides that the amount of the credit is 50% of those costs per year up to $200 per employee for the first 200 employees and $100 per employee for the remaining employees. Sets forth the requirements for qualified wellness programs. Provides that the credit may not be carried forward or back and may not reduce the taxpayer's liability to less than zero. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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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, 2009
and ending on or before December 30, 2014, 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

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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

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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.