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f. Nutrition education.
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g. Health or fitness incentive programs.
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(b)
Filing claims. Subject to the limitations provided in this subsection, a
5claimant may claim as a credit against the taxes imposed under s. 71.23, up to the
6amount of those taxes, in each taxable year for 3 years, beginning with the first
7taxable year in which the claimant provides the workplace wellness program, an
8amount that is equal to the amount the claimant paid in the taxable year to provide
9a workplace wellness program to any of the claimant's employees.
AB954,5,1210
(c)
Limitations. 1. The maximum amount of the credits that may be claimed
11under this subsection and ss. 71.07 (5e) and 71.47 (5e) in any taxable year is
12$2,000,000.
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2. Partnerships, limited liability companies, and tax-option corporations may
14not claim the credit under this subsection, but the eligibility for, and the amount of,
15the credit are based on their payment of amounts under par. (b). A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interests.
AB954,5,2221
(d)
Administration. Subsection (4) (e) to (h), as it applies to the credit under
22sub. (4), applies to the credit under this subsection.
AB954, s. 7
23Section
7. 71.30 (3) (epa) of the statutes is created to read:
AB954,5,2424
71.30
(3) (epa) Workplace wellness program credit under s. 71.28 (5e).
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71.34
(1) (g) An addition shall be made for credits computed by a tax-option
4corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
5(3n), (3t), (5b),
(5e), and (5g) and passed through to shareholders.
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71.45
(2) (a) 10. By adding to federal taxable income the amount of credit
9computed under s. 71.47 (1dd) to (1dx), (3n), (5b),
(5e), and (5g) and not passed
10through by a partnership, limited liability company, or tax-option corporation that
11has added that amount to the partnership's, limited liability company's, or
12tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of
13credit computed under s. 71.47 (1), (3), (3t), (4), and (5).
AB954, s. 10
14Section
10. 71.47 (5e) of the statutes is created to read:
AB954,6,1615
71.47
(5e) Workplace wellness program credit. (a)
Definitions. In this
16subsection:
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1. "Claimant" means a person who files a claim under this subsection.
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2. "Workplace wellness program" means a health or fitness program, as defined
19by rule by the department, and includes the following programs or services:
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a. Smoking cessation.
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b. Weight management.
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c. Stress management.
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d. Health risk assessments.
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e. Health screenings.
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f. Nutrition education.
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1g. Health or fitness incentive programs.
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(b)
Filing claims. Subject to the limitations provided in this subsection, a
3claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
4amount of those taxes, in each taxable year for 3 years, beginning with the first
5taxable year in which the claimant provides the workplace wellness program, an
6amount that is equal to the amount the claimant paid in the taxable year to provide
7a workplace wellness program to any of the claimant's employees.
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(c)
Limitations. 1. The maximum amount of the credits that may be claimed
9under this subsection and ss. 71.07 (5e) and 71.28 (5e) in any taxable year is
10$2,000,000.
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2. Partnerships, limited liability companies, and tax-option corporations may
12not claim the credit under this subsection, but the eligibility for, and the amount of,
13the credit are based on their payment of amounts under par. (b). A partnership,
14limited liability company, or tax-option corporation shall compute the amount of
15credit that each of its partners, members, or shareholders may claim and shall
16provide that information to each of them. Partners, members of limited liability
17companies, and shareholders of tax-option corporations may claim the credit in
18proportion to their ownership interests.
AB954,7,2019
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
20s. 71.28 (4), applies to the credit under this subsection.
AB954, s. 11
21Section
11. 71.49 (1) (epa) of the statutes is created to read:
AB954,7,2222
71.49
(1) (epa) Workplace wellness program credit under s. 71.47 (5e).
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177.92
(4) "Net business income," with respect to a partnership, means taxable
2income as calculated under section
703 of the Internal Revenue Code; plus the items
3of income and gain under section
702 of the Internal Revenue Code, including taxable
4state and municipal bond interest and excluding nontaxable interest income or
5dividend income from federal government obligations; minus the items of loss and
6deduction under section
702 of the Internal Revenue Code, except items that are not
7deductible under s. 71.21; plus guaranteed payments to partners under section
707 8(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
9(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t), (5b),
(5e), and (5g);
10and plus or minus, as appropriate, transitional adjustments, depreciation
11differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but
12excluding income, gain, loss, and deductions from farming. "Net business income,"
13with respect to a natural person, estate, or trust, means profit from a trade or
14business for federal income tax purposes and includes net income derived as an
15employee as defined in section
3121 (d) (3) of the Internal Revenue Code.
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(1) This act first applies to taxable years beginning on January 1, 2008.
