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Massachusetts Wellness Tax Credit for Small Employers
William Gallagher Associates 
[Guidance Overview] Aug. 15, 2013
"The state of Massachusetts unveiled a wellness incentive program for small employers, called the 'MA Wellness Tax Credit'. Under this program, businesses with 200 or fewer employees, the majority of whom must work in MA, may apply for a Wellness Tax Credit of up to 25% of the costs associated with implementing a certified wellness program up to a maximum credit of $10,000 in a taxable year.... The credit will be issued on a first come first serve basis, so it is important to get your applications in now. All applications must be received by December 31, 2013 to qualify."
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