Encourages the growth of workplace-based wellness programs by providing incentives for the adoption of employee wellness programs by small businesses. In providing these incentives, the legislature hopes to encourage all employers to provide health coverage to employees and dependents, but also ensure that all employers have an opportunity to adopt employee wellness programs for the use of their employees to promote wellness.

Authorizes a small business or a nonprofit organization to claim a business and occupation tax credit for the costs of implementing a qualified employee wellness program.