[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 853 Introduced in House (IH)]
110th CONGRESS
1st Session
H. R. 853
To promote preventive health care for Americans.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 6, 2007
Mr. Knollenberg introduced the following bill; which was referred to
the Committee on Ways and Means, and in addition to the Committee on
Energy and Commerce, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To promote preventive health care for Americans.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Wellness and Prevention Act of
2007''.
SEC. 2. FINDINGS.
The Congress finds as follows:
(1) Improving the health of the population and reducing
medical costs requires implementation of preventive methods.
(2) Organizations throughout the United States have
expressed the need for an increase of public health
professionals.
(3) There are only approximately 6,000 physicians board
certified in preventive medicine.
(4) Many health care costs are spent on chronic conditions
that could be avoided by implementing preventive methods.
(5) The number of preventive medicine residency programs
and individuals pursuing preventive medicine has significantly
decreased in recent years.
(6) Preventive medicine physicians are uniquely trained to
serve patients and communities.
(7) A strong public health system requires a strong
preventive medicine workforce.
SEC. 3. LOAN PAYMENT ASSISTANCE FOR PREVENTIVE MEDICINE PHYSICIANS.
(a) Payments.--On behalf of any eligible preventive medicine
physician, the Secretary of Health and Human Services may pay up to
$20,000 of the medical education loans incurred by the physician.
(b) Application.--To request a payment under this section, an
eligible preventive medicine physician shall submit an application to
the Secretary at such time, in such manner, and containing such
information as the Secretary may require.
(c) Definitions.--In this section:
(1) The term ``eligible preventive medicine physician''
means a practicing physician who receives board certification
in preventive medicine during the period of fiscal years 2008
through 2012.
(2) The term ``medical education loan'' means the
outstanding principal of and interest on a loan incurred for
the cost of attendance (including tuition, other reasonable
educational expenses, and reasonable living costs) at a school
of medicine.
(3) The term ``school of medicine'' has the meaning given
to that term in section 799B of the Public Health Service Act
(42 U.S.C. 295p).
(4) The term ``Secretary'' means the Secretary of Health
and Human Services.
(d) Authorization of Appropriations.--To carry out this section,
there are authorized to be appropriated such sums as may be necessary
for each of fiscal years 2008 through 2012.
SEC. 4. WELLNESS PROGRAM EMPLOYER CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by inserting after section 45N the following new
section:
``SEC. 45O. WELLNESS PROGRAM EMPLOYER CREDIT.
``(a) General Rule.--For purposes of section 38, the wellness
program employer credit determined under this section for any taxable
year is an amount equal to 25 percent of the expenses paid or incurred
by the eligible employer during the taxable year to develop and
implement a qualified wellness program.
``(b) Dollar Limitation.--The amount of the credit determined under
this section for any taxable year shall not exceed $200 per qualified
employee employed by the eligible employer during the taxable year.
``(c) Definitions.--For purposes of this section--
``(1) Eligible employer.--With respect to a taxable year,
the term `eligible employer' means an employer who--
``(A) develops and implements a qualified wellness
program, and
``(B) keeps accurate records of the preventive
services and other programs in which the eligible
employer's employees have participated during the
taxable year.
``(2) Qualified wellness program.--With respect to an
eligible employer, the term `qualified wellness program' means
a program--
``(A) that is developed and implemented by the
eligible employer, in consultation with an individual
who has implemented a wellness program for a different
employer and who will ensure compliance with
appropriate measures to protect the privacy of program
participants,
``(B) that conducts health risk assessments for
each of the program's participants,
``(C) that offers at least 2 of the preventive
services strongly recommended by the U.S. Preventive
Services Task Force on an annual basis,
``(D) that offers annual counseling sessions and
seminars related to at least 3 of the following:
``(i) smoking,
``(ii) obesity,
``(iii) stress management,
``(iv) physical fitness,
``(v) nutrition,
``(vi) substance abuse,
``(vii) depression,
``(viii) mental health,
``(ix) heart disease, and
``(x) maternal and infant health, and
``(E) whose qualified participants include not less
than 50 percent of the eligible employer's full-time
employees.
``(3) Qualified employee.--With respect to an eligible
employer, the term `qualified employee' means an individual who
is--
``(A) a full-time employee of the eligible
employer, and
``(B) a qualified participant in the eligible
employer's qualified wellness program.
``(4) Qualified participant.--With respect to a taxable
year, the term `qualified participant' means an individual--
``(A) who participates in at least 2 of the annual
preventive services or other programs offered through a
qualified wellness program during the taxable year, and
``(B) with respect to whom a health risk assessment
has been conducted during the taxable year,
as determined by the eligible employer who has developed and
implemented such qualified wellness program.
``(d) Termination.--This section shall not apply in taxable years
beginning after December 31, 2012.''.
(b) Conforming Amendments.--
(1) Section 38(b) of such Code is amended by striking
``plus'' at the end of paragraph (30), by striking the period
at the end of paragraph (31) and inserting ``, plus'', and by
adding at the end the following new paragraph:
``(32) the wellness program employer credit determined
under section 45O(a).''.
(2) The table of sections for subpart D of part IV of
subchapter A of chapter 1 of such Code is amended by inserting
after the item relating to section 45N the following new item:
``Sec. 45O. Wellness program employer credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.
SEC. 5. WELLNESS PROGRAM PARTICIPANT CREDIT.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 25D the
following new section:
``SEC. 25E. WELLNESS PROGRAM PARTICIPANT CREDIT.
``(a) Allowance of Credit.--In the case of a qualified employee,
there shall be allowed as a credit against the tax imposed by this
subtitle for the taxable year an amount equal to $200.
``(b) Definitions.--For purposes of this section--
``(1) Qualified employee.--With respect to an eligible
employer, the term `qualified employee' means an individual who
is--
``(A) a full-time employee of the eligible
employer, and
``(B) a qualified participant in the eligible
employer's qualified wellness program.
``(2) Qualified participant.--With respect to a taxable
year, the term `qualified participant' means an individual--
``(A) who participates in at least 2 of the annual
preventive services or other programs offered through a
qualified wellness program during the taxable year, and
``(B) with respect to whom a health risk assessment
has been conducted during the taxable year,
as determined by the eligible employer who has developed and
implemented such qualified wellness program.
``(3) Qualified wellness program.--With respect to an
eligible employer, the term `qualified wellness program' means
a program--
``(A) that is developed and implemented by the
eligible employer, in consultation with an individual
who has implemented a wellness program for a different
employer and who will ensure compliance with
appropriate measures to protect the privacy of program
participants,
``(B) that conducts health risk assessments for
each of the program's participants,
``(C) that offers at least 2 of the preventive
services strongly recommended by the U.S. Preventive
Services Task Force on an annual basis,
``(D) that offers annual counseling sessions and
seminars related to at least 3 of the following:
``(i) smoking,
``(ii) obesity,
``(iii) stress management,
``(iv) physical fitness,
``(v) nutrition,
``(vi) substance abuse,
``(vii) depression,
``(viii) mental health,
``(ix) heart disease, and
``(x) maternal and infant health, and
``(E) whose qualified participants include not less
than 50 percent of the eligible employer's full-time
employees.
``(4) Eligible employer.--With respect to a taxable year,
the term `eligible employer' means an employer who--
``(A) develops and implements a qualified wellness
program, and
``(B) keeps accurate records of the preventive
services and other programs in which the eligible
employer's employees have participated during the
taxable year.
``(c) Termination.--This section shall not apply in taxable years
beginning after December 31, 2012.''.
(b) Conforming Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 25D the following new
item:
``Sec. 25E. Wellness program participant credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.
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