HB 1008-8_ Filed 02/22/2007, 07:49 Brownt


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[

HOUSE MOTION ____

]

MR. SPEAKER:

    I move that House Bill 1008 be amended to read as follows:

SOURCE: Page 1, line 1; (07)MO100808.1. -->     Page 1, between the enacting clause and line 1, begin a new paragraph and insert:
SOURCE: IC 6-3.1-31; (07)MO100808.1. -->     "SECTION 1. IC 6-3.1-31 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2008]:
     Chapter 31. Worksite Health Promotion Tax Credit Pilot Project
    Sec. 1. As used in this chapter, "certified employer" means an employer certified by the state department of health under IC 16-46-13-5.
    Sec. 2. As used in this chapter, "pass through entity" means a:
        (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
        (2) partnership;
        (3) limited liability company; or
        (4) limited liability partnership.
    Sec. 3. As used in this chapter, "qualified health promotion expenses" means costs that a certified employer incurs in making a worksite health promotion program available to the certified employer's Indiana employees.
    Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:
        (1) IC 6-3-1 through IC 6-3-7 (adjusted gross income tax);
        (2) IC 6-5.5 (financial institutions tax); and
        (3) IC 27-1-18-2 (insurance premiums tax);
as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.
    Sec. 5. As used in this chapter, "taxpayer" means:
        (1) a certified employer that has state tax liability; or
        (2) if the certified employer is a pass through entity, a shareholder, partner, or member of the certified employer.
    Sec. 6. As used in this chapter, "worksite health promotion program" has the meaning set forth in IC 16-46-13-3.
    Sec. 7. For purposes of this chapter, the number of employees with access to a certified employer's worksite health promotion program during a taxable year is the average number of the certified employer's employees who are employed in Indiana during the taxable year, as determined under STEP THREE of the following formula:
        STEP ONE: For each month in a taxable year in which a certified employer makes a worksite health promotion program available to the certified employer's employees in Indiana for at least fifteen (15) regular business days in the month, determine the number of employees of the certified employer who are employed in Indiana on the last day of the month.
        STEP TWO: Determine the sum of the STEP ONE amounts.
        STEP THREE: Divide the STEP TWO result by the number of months in the taxable year in which the certified employer makes a worksite health promotion program available to the certified employer's employees in Indiana for at least fifteen (15) regular business days in the month, rounding the result to the nearest whole number.
    Sec. 8. For each taxable year, the maximum allowable tax credit against state tax liability to which a certified employer may be entitled for providing a worksite health promotion program is the amount determined under STEP THREE of the following formula:
        STEP ONE: Multiply the number of employees with access to the worksite health promotion program in the taxable year by fifty dollars ($50).
        STEP TWO: Divide the number of months in the taxable year in which the certified employer makes a worksite health promotion program available to the certified employer's employees in Indiana for at least fifteen (15) regular business days in the month by the number of months in the taxable year, rounding the result to the nearest one-hundredth (0.01).
        STEP THREE: Multiply the STEP ONE amount by the STEP TWO amount, rounding the result to the nearest whole dollar.

    Sec. 9. A certified employer is entitled to a worksite health promotion program credit against the certified employer's state

tax liability in the amount determined under STEP THREE of the following formula:
        STEP ONE: Determine the certified employer's maximum allowable tax credit for the certified employer's worksite health promotion program for the taxable year under STEP THREE of section 8 of this chapter.
        STEP TWO: Determine the certified employer's qualified health promotion expenses for the taxable year.
        STEP THREE: Determine the lesser of the STEP ONE amount or the STEP TWO amount.
    Sec. 10. If a certified employer is a pass through entity that does not have state income tax liability against which any part of the worksite health promotion program credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a worksite health promotion program credit equal to the amount determined under STEP THREE of the following formula:
        STEP ONE: Determine the certified employer's tax credit for the certified employer's worksite health promotion program for the taxable year under section 9 of this chapter.
        STEP TWO: Determine the percentage of the pass through entity's distributive income to which the shareholder, partner, or member is entitled.
        STEP THREE: Multiply the STEP ONE amount by the STEP TWO amount.
    Sec. 11. (a) If the amount determined under STEP THREE of section 9 of this chapter or STEP THREE of section 10 of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may not carry the excess over to the following taxable years.
    (b) A taxpayer is not entitled to a carryback or refund of any unused credit.
    Sec. 12. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer must submit to the department all information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of the taxpayer's eligibility for the credit.

    Sec. 13. This chapter expires December 31, 2009.".

SOURCE: Page 13, line 29; (07)MO100808.13. -->     Page 13, between lines 29 and 30, begin a new paragraph and insert:
SOURCE: IC 16-46-13; (07)MO100808.17. -->     "SECTION 17. IC 16-46-13 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2008]:
     Chapter 13. Worksite Health Promotion Programs
    Sec. 1. As used in this chapter, "eligible employer" means an individual or entity that employs not more than five hundred (500) employees.
    Sec. 2. As used in this chapter, "health literacy" means the degree to which individuals have the capacity to obtain, process, and understand basic health information and services needed to make decisions consistent with good health.

    Sec. 3. As used in this chapter, "worksite health promotion program" refers to a program of an eligible employer conducted in Indiana that is certified by the state department to conform with the rules adopted under section 4 of this chapter.
    Sec. 4. (a) Subject to subsection (b), the state department shall adopt rules under IC 4-22-2 for the certification of worksite health promotion programs.
    (b) The rules must provide for certification of worksite health promotion programs that assist and encourage employees to make decisions consistent with good health. The rules must clearly indicate the appropriate elements that must be included in any worksite health promotion program for that program to be eligible for certification for purposes of IC 6-3.1-31. These elements must be based on the following health objectives:
        (1) Increased physical activity.
        (2) Beneficial dietary habits.
        (3) Increased use of preventive health screenings.
        (4) Healthy decisions concerning alcohol, tobacco, drugs, and safety.
        (5) Increased health literacy.
    Sec. 5. (a) For a worksite health promotion program to be certified under this chapter, an eligible employer must file an application for certification of the eligible employer's worksite health promotion program with the state department. The state department shall prescribe the form and content of the application.
    (b) The state department may not certify more than one hundred (100) eligible employers under this chapter.

    (c) If the state department approves the application, the state department shall issue a certificate to the eligible employer for the taxable year.
     Sec. 6. The state department may annually request information from an eligible employer concerning the efficacy of the eligible employer's worksite health promotion program certified under section 5 of this chapter.

SOURCE: ; (07)MO100808.18. -->     SECTION 18. [EFFECTIVE JANUARY 1, 2008] IC 6-3.1-31, as added by this act, applies only to taxable years beginning after December 31, 2007.".
    Renumber all SECTIONS consecutively.
    (Reference is to HB 1008 as printed February 20, 2007.)

________________________________________

Representative Brown T


MO100808/DI 44     2007