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Indiana State Department of Health

Nutrition & Physical Activity Home > Small Employer Qualified Wellness Program Tax Credit Small Employer Qualified Wellness Program Tax Credit

The mandated Small Employer Qualified Wellness Program Tax Credit (Indiana Code 6-3.1-31.2) provided a state tax credit of 50 percent of the costs incurred by an Indiana small business for providing a qualified wellness program to employees. It was introduced in 2007 and was funded by the cigarette tax that was introduced in the same year.
 
A moratorium was placed on the Small Employer Qualified Wellness Program Tax Credit during the 2011 legislative session. The Indiana State Department of Health can no longer accept applications for a small employer to become qualified to receive the tax credit. Small employers cannot be awarded for costs incurred by an Indiana small business after December 31, 2011. Any questions related to the application of the credit should be directed to a tax professional.