Considering time-harmonic optical fields, we put forward the complex helicity and its alternating flow, together with their conservation equation: the complex helicity theorem. Its imaginary part constitutes a novel law that rules the build-up of what we establish as the reactive helicity through its zero time-average flow. Its associated reactive flow, and the imaginary Poynting momentum that accounts for the accretion of reactive power, are illustrated in two paradigmatic systems: evanescent waves and fields scattered from magnetodielectric dipolar nanoparticles. As for the former, we show that its reactive helicity may be experimentally detected; while we introduce the imaginary orbital and spin momenta of the wave through which we uncover a novel non-conservative optical force in the wavefield decaying direction, proportional to its reactive power density. Concerning the light scattered by magnetoelectric nanoparticles, we establish two optical theorems that govern the accretion of reactive helicity and reactive power on extinction of incident wave helicity and energy. Like a nule total -i.e. internal plus external -reactive power is at the root of a resonant scattered power, we show that a zero total reactive helicity underlies a resonant scattered helicity. These reactive quantities are shown to yield a novel interpretation of the two Kerker conditions which we demonstrate to be linked to an absence, or minimum, of the overall scattered reactive energy. Further, the first Kerker condition, under which the particle becomes dual on illumination with circularly polarized light, we demonstrate to amount to a nule overall scattered reactive helicity. Therefore, these two reactive quantities are shown to underly the directivity of the particle scattering and emission. In addition, we discover a discriminatory property of the reactive helicity of chiral light incident on a chiral nanoparticle by excitation of the external reactive power. This should be useful for optical near-field enantiomeric separation, an effect that we call reactive dichroism.