Employer wellness tax credit.

Authors: Representative Robin Shackleford

Co-authors: Representative Edward Clere, Representative Gregory Porter


Restores the income tax credit for small employers who provide a qualified wellness program for their employees for taxable years beginning after December 31, 2015. Provides that the credit may not be awarded for costs incurred after December 31, 2019. Provides that an unused credit for costs incurred after December 31, 2015, and before January 1, 2020, may be carried forward to the taxpayer's succeeding six taxable years. Provides that the statute expires in 2025 rather than in 2020.