95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB2301


 
Introduced 2/14/2008, by Sen. Debbie DeFrancesco Halvorson
 
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









 











SB2301

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    AN ACT concerning revenue.

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


 
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    Section 5. The Illinois Income Tax Act is amended  by adding 
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Section 218 as follows:
 
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    (35 ILCS 5/218  new)
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    Sec. 218. Healthy workforce credit.
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    (a) For taxable years ending on or after December 31, 2008 
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and ending on or before December 30, 2013, each  employer who 
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pays costs in connection with a qualified wellness program  is 
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entitled to a credit against the tax imposed by subsections (a) 
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and (b) of Section 201. The amount of the credit, subject to 
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the limitations set forth under subsection (b), is an amount 
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equal to 50% of the costs paid in connection with the  qualified 
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wellness program.
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    (b) The amount of credit allowed under this Section for any 
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taxable year may not exceed the sum of: (i) the product of $200 
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and the number of eligible employees of the employer not in 
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excess of 200 eligible employees; plus

(ii) the product of $100 
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and the number of  eligible employees of the employer in excess 
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of 200 eligible employees. 
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    (c) For the purpose of this Section,
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    "Qualified wellness program" means a program that consists 
 


 






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of at least 3 of the following components:
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        (1) A health awareness component, which provides for 
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    the dissemination of health information that addresses the 
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    specific needs and health risks of employees and 
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    opportunity for periodic screenings for health problems 
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    and referrals for appropriate follow up measures.
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        (2) An employee engagement component, which provides 
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    for

(i) the establishment of a committee to actively engage 
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    employees in worksite wellness programs through worksite 
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    assessments and program planning, delivery, evaluation, 
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    and improvement efforts and

(ii) the tracking of employee 
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    participation.
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        (3) A behavioral change component, which provides for 
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    altering employee lifestyles to encourage healthy living 
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    through counseling, seminars, on-line programs, or 
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    self-help materials that provide technical assistance and 
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    problem-solving skills. This component may include 
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    programs relating to tobacco use,

obesity,

stress 
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    management,

physical fitness,

nutrition,

substance abuse,


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    depression, and

mental health promotion (including 
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    anxiety).
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        (4) A supportive environment component, which includes 
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    policies and services at the worksite that promote a 
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    healthy lifestyle, including policies relating to (i) 
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    tobacco use at the worksite,

(ii) the nutrition of food 
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    available at the worksite through cafeterias and vending 
 


 






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    options,

(iii) minimizing stress and promoting positive 
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    mental health in the workplace,

(iv) where applicable, 
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    accessible and attractive stairs, and

(v) the 
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    encouragement of physical activity before, during, and 
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    after work hours.
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    "Eligible employee" means an employee who works an average 
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of not less than 25 hours per week during the taxable year. 
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    (d) If the taxpayer is a partnership or Subchapter S

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corporation,  the  credit  is  allowed  to  the  partners  or

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shareholders in accordance with the determination  of  income
and  
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distributive  share of income under Sections 702 and 704
and  
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Subchapter  S  of  the  Internal   Revenue   Code.

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    (e) The credit may not be carried forward  or  back.   In  no

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event shall a credit under this Section reduce the taxpayer's

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

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