Full Text of SB2301 95th General Assembly
SB2301eng 95TH GENERAL ASSEMBLY
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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 | 5 |
| Section 218 as follows: | 6 |
| (35 ILCS 5/218 new) | 7 |
| Sec. 218. Healthy workforce credit. | 8 |
| (a) For taxable years ending on or after December 31, 2008 | 9 |
| and ending on or before December 30, 2013, each employer who | 10 |
| pays costs in connection with a qualified wellness program is | 11 |
| entitled to a credit against the tax imposed by subsections (a) | 12 |
| and (b) of Section 201. The amount of the credit, subject to | 13 |
| the limitations set forth under subsection (b), is an amount | 14 |
| equal to 50% of the costs paid in connection with the qualified | 15 |
| wellness program. | 16 |
| (b) The amount of credit allowed under this Section for any | 17 |
| taxable year may not exceed the sum of: (i) the product of $200 | 18 |
| and the number of eligible employees of the employer not in | 19 |
| excess of 200 eligible employees; plus
(ii) the product of $100 | 20 |
| and the number of eligible employees of the employer in excess | 21 |
| of 200 eligible employees. | 22 |
| (c) For the purpose of this Section, | 23 |
| "Qualified wellness program" means a program that consists |
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| of at least 3 of the following components: | 2 |
| (1) A health awareness component, which provides for | 3 |
| the dissemination of health information that addresses the | 4 |
| specific needs and health risks of employees and | 5 |
| opportunity for periodic screenings for health problems | 6 |
| and referrals for appropriate follow-up measures. | 7 |
| (2) An employee engagement component, which provides | 8 |
| for
(i) the establishment of a committee to actively engage | 9 |
| employees in worksite wellness programs through worksite | 10 |
| assessments and program planning, delivery, evaluation, | 11 |
| and improvement efforts and
(ii) the tracking of employee | 12 |
| participation. | 13 |
| (3) A behavioral change component, which provides for | 14 |
| altering employee lifestyles to encourage healthy living | 15 |
| through counseling, seminars, on-line programs, or | 16 |
| self-help materials that provide technical assistance and | 17 |
| problem-solving skills. This component may include | 18 |
| programs relating to tobacco use,
obesity,
stress | 19 |
| management,
physical fitness,
nutrition,
substance abuse,
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| depression, and
mental health promotion (including | 21 |
| anxiety). | 22 |
| (4) A supportive environment component, which includes | 23 |
| policies and services at the worksite that promote a | 24 |
| healthy lifestyle, including policies relating to (i) | 25 |
| tobacco use at the worksite,
(ii) the nutrition of food | 26 |
| available at the worksite through cafeterias and vending |
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| options,
(iii) minimizing stress and promoting positive | 2 |
| mental health in the workplace,
(iv) where applicable, | 3 |
| accessible and attractive stairs, and
(v) the | 4 |
| encouragement of physical activity before, during, and | 5 |
| after work hours. | 6 |
| "Eligible employee" means an employee who works an average | 7 |
| of not less than 25 hours per week during the taxable year. | 8 |
| (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 | 11 |
| distributive share of income under Sections 702 and 704
and | 12 |
| 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. | 16 |
| (f) The Department, in cooperation with the Department of | 17 |
| Public Health and the Department of Commerce and Economic | 18 |
| Opportunity, shall adopt any rules necessary for the | 19 |
| administration of this Section.
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| Section 99. Effective date. This Act takes effect upon | 21 |
| becoming law.
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