An Act To Establish a Wellness Tax Credit
Maine Legislature, Session 123, LD 2059
Committee: Taxation
Sponsors: GILES, TURNER, FLOOD, RECTOR, SA VIELLO, STRANG BURGESS, WEBSTER, BENOIT, NUTIING
Amends: 36 MRSA §5219-B

Legislative Document 
No. 2059 
H.P.I443 
House of Representatives, December 21,2007 
An Act To Establish a Wellness Tax Credit 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Clerk of the House on December 19, 2007. Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. 
Presented by Representative GILES of Belfast. 
Cosponsored by Senator TURNER of Cumberland and 
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MIT.LICENT M. MacFARLAND 
Clerk 
Representatives: corr A of China, FLOOD of Winthrop, RECTOR of Thomaston, 
SA VIELLO of Wilton, STRANG BURGESS of Cumberland, WEBSTER of Freeport, 
Senators: BENOIT of Sagadahoc, NUTIING of Androscoggin. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5219-BB is enacted to read: 
§5219-BB. Credit for wellness programs 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A. "Employing unit" has the same meaning as in Title 26, section 1043. 
B. 
"Qualified wellness program expenditure" means expenses by an employing unit 
to develop, institute and maintain a wellness program. 
C. 
"Wellness program" means a program instituted by an employing unit that 
improves employee health, morale and productivity, including, without limitation: 
(1) Health education programs; 
(2) Behavioral change programs such as counseling or seminars or classes on 
nutrition. stress management or smoking cessation; 
(3) Time during the work day for exercise; 
(4) Equipping, operating and maintaining a facility owned by the employing unit 
for use by its employees for exercise; 
(5) 
Equipping and registering an athletic team that is composed solely of 
employees or dependants of employees who are members of the employing unit's 
health care plan; 
(6) Membership. either individual or group, to a health club or gym; and 
(7) Incentive awards to employees who engage in regular physical activity. 
2. Credit allowed. A taxpayer constituting an employing unit is allowed a credit 
against the tax imposed by this Part for each taxable year beginning on or after January 1, 
2009 for a qualified wellness program expenditure made on or after January 1, 2009. 
3. Record keeping. An employing unit that makes qualified well ness program 
expenditures is responsible for recording exercise facility usage or the amount of time 
employees engage in wellness programs for which the employing unit is claiming an 
expense. 
4. Limit; cam over. The total credit for each taxpayer under this section is limited 
to $100 per employee or $10,000, whichever is less, per tax year. The credit may not 
reduce the tax otherwise due under this Part to less than zero. A taxpayer entitled to a 
credit under this section for any taxable year may carry over the portion, as reduced from 
year to year, of any unused credit and apply it to the tax liability for anyone or more of 
the next succeeding 5 taxable years. 
Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 
2009. 
SUMMARY 
This bill provides a tax credit to employers for the expense of developing, instituting 
and maintaining well ness programs for their employees in the amount of $100 per 
employee, up to a maximum of $10,000. A wellness program includes programs for 
behavior modification, such as smoking cessation programs, equipping and maintaining 
an exercise facility and providing incentive awards to employees who exercise regularly.