The Massachusetts Wellness Tax Credit Incentive gives small businesses in Massachusetts a state tax credit for having an employee wellness program.
Massachusetts businesses that employ 200 or fewer workers may qualify for the tax credit for up to 25% of the cost of implementing a certified wellness program for their employees.
Employers must meet eligibility requirements in addition to wellness program criteria. These requirements include offering health benefits, having a majority of employees working in Massachusetts, not having willful or repeat OSHA violations in the past five years, and meeting all other requirements as set forth in the final regulations.
To receive certification of your wellness program:
- Review the guidance document on the Wellness Tax Credit Website:
- Complete the online application form before 5 PM, December 31, 2014. The online application is currently under maintenance and unavailable. We expect to make the application available in the spring. Please check back then to apply for a certification of your wellness program. For more information, please contact DPHWellness.firstname.lastname@example.org.
If your wellness program does not qualify or you wish to improve upon your existing wellness program, the Model Wellness Guide has a range of practical options:
- A Model Wellness Guide file size 11MB
The Wellness Tax Credit Incentive for small businesses is made possible through Chapter 224 of the Acts of 2012, An Act Improving the Quality of Health Care and Reducing Costs through Increased Transparency, Efficiency and Innovation. In April 2013, the Public Health Council approved final regulations for the Wellness Tax Credit. The final regulations are available here:
If you have questions about the Wellness Tax Credit, including questions about certifying your wellness program, please contact DPHWellness.Taxcredit@State.ma.us.
This information is provided by the Executive Office of Health and Human Services.