‘‘(3) EMPLOYER
PAYROLL
TAXES.—For pur-
poses of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘employer 
payroll taxes’ means the taxes imposed by— 
‘‘(i) section 3111(b), and 
‘‘(ii) sections 3211(a) and 3221(a) 
(determined at a rate equal to the rate 
under section 3111(b)). 
‘‘(B) SPECIAL
RULE.—A rule similar to 
the rule of section 24(d)(2)(C) shall apply for 
purposes of subparagraph (A). 
‘‘(g) TERMINATION.—This section shall not apply to 
any amount paid or incurred after December 31, 2017.’’. 
(b) TREATMENT AS GENERAL BUSINESS CREDIT.— 
Subsection (b) of section 38 of the Internal Revenue Code 
of 1986 (relating to general business credit) is amended 
by striking ‘‘plus’’ at the end of paragraph (30), by strik-
ing the period at the end of paragraph (31) and inserting 
‘‘, plus’’, and by adding at the end the following: 
‘‘(32) the wellness program credit determined 
under section 45O.’’. 
(c) DENIAL OF DOUBLE BENEFIT.—Section 280C of 
the Internal Revenue Code of 1986 (relating to certain 
expenses for which credits are allowable) is amended by 
adding at the end the following new subsection: 
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‘‘(f) WELLNESS PROGRAM CREDIT.— 
‘‘(1) IN GENERAL.—No deduction shall be al-
lowed for that portion of the costs paid or incurred 
for a qualified wellness program (within the meaning 
of section 45O) allowable as a deduction for the tax-
able year which is equal to the amount of the credit 
allowable for the taxable year under section 45O. 
‘‘(2) SIMILAR
RULE
WHERE
TAXPAYER
CAP-
ITALIZES RATHER THAN DEDUCTS EXPENSES.—If— 
‘‘(A) the amount of the credit determined 
for the taxable year under section 45O, exceeds 
‘‘(B) the amount allowable as a deduction 
for such taxable year for a qualified wellness 
program, 
the amount chargeable to capital account for the 
taxable year for such expenses shall be reduced by 
the amount of such excess. 
‘‘(3) CONTROLLED GROUPS.—In the case of a 
corporation which is a member of a controlled group 
of corporations (within the meaning of section 
41(f)(5)) or a trade or business which is treated as 
being under common control with other trades or 
business 
(within 
the 
meaning 
of 
section 
41(f)(1)(B)), this subsection shall be applied under 
rules prescribed by the Secretary similar to the rules 
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applicable under subparagraphs (A) and (B) of sec-
tion 41(f)(1).’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following: 
‘‘Sec. 45O. Wellness program credit.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2007. 
(f) OUTREACH.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury, in conjunction with the Director of the Centers 
for Disease Control and members of the business 
community, shall institute an outreach program to 
inform businesses about the availability of the 
wellness program credit under section 45O of the In-
ternal Revenue Code of 1986 as well as to educate 
businesses on how to develop programs according to 
recognized and promising practices and on how to 
measure the success of implemented programs. 
(2) AUTHORIZATION
OF
APPROPRIATIONS.— 
There are authorized to be appropriated such sums 
as are necessary to carry out the outreach program 
described in paragraph (1). 
Æ 
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