title: Regulatory and tax issues for worksite wellness programs.
abstract: Worksite wellness programs continue to grow and find expression in employer organizations of all types. As these programs mature and are offered to larger and larger numbers of employees in more worksites increased opportunity exists for regulatory problems. Applicable legislation and major federal regulatory issues affecting worksite wellness programs are explored and categorized. Final rules regarding Title I non-discrimination provisions of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) are described and implications for employers are identified. Due to the increasing importance of incentive rewards in programming, the tax implications of various types of program expenditures are also described. Finally, suggestions for legislative amendments and regulatory changes that would enhance wellness program effects are described.
authors.forename: Larry S
authors.initials: LS
authors.lastname: Chapman
mesh_terms: D004649:Employee Incentive Plans / Q000331:legislation & jurisprudence*; D033161:Government Regulation; D020408:Health Insurance Portability and Accountability Act; D006293:Health Promotion / Q000191:economics* / Q000331:legislation & jurisprudence; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D009786:Occupational Health Services / Q000191:economics* / Q000331:legislation & jurisprudence; D016730:Program Development; D012052:Reimbursement, Incentive / Q000331:legislation & jurisprudence; D014481:United States