Senate Bill (S)

DIGEST

Small employer wellness program tax credits. Extends the income tax credit for small employers that provide a qualified wellness program for their employees. Provides that the credit may be claimed for costs incurred in 2012 through 2015. (Current law provides that costs incurred after 2011 are not eligible for the credit.) Allows the credit to be carried forward through 2019. Small employer wellness program tax credits. Extends the income tax credit for small employers that provide a qualified wellness program for their employees. Provides that the credit may be claimed for costs incurred in 2012 through 2015. (Current law provides that costs incurred after 2011 are not eligible for the credit.) Allows the credit to be carried forward through 2019.