Pub. L. 105-277, div. C, tit. IX, sec. 903
SENSE OF CONGRESS.
SEC. 903. SENSE OF CONGRESS. It is the sense of Congress that— (1) businesses should adopt drug-free workplace programs; (2) States should consider incentives to encourage businesses to adopt drug-free workplace programs; and (3) such incentives may include— (A) financial incentives, including— (i) a reduction in workers’ compensation premiums; (ii) a reduction in unemployment insurance premiums; and (iii) tax deductions in an amount equal to the amount of expenditures for employee assistance programs, treatment, or illegal drug testing; and (B) other incentives, such as the adoption of liability limitations, as recommended by the President’s Commission on Model State Drug Laws.