[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1491 Introduced in Senate (IS)]
108th CONGRESS
1st Session
S. 1491
To amend the Internal Revenue Code of 1986 to expand workplace health
incentives by equalizing the tax consequences of employee athletic
facility use.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
July 30 (legislative day, July 21), 2003
Mr. Cornyn introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to expand workplace health
incentives by equalizing the tax consequences of employee athletic
facility use.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Workforce Health Improvement Program
Act of 2003''.
SEC. 2. EMPLOYER-PROVIDED OFF-PREMISES HEALTH CLUB SERVICES.
(a) Treatment as Fringe Benefit.--Subparagraph (A) of section
132(j)(4) of the Internal Revenue Code of 1986 (relating to on-premises
gyms and other athletic facilities) is amended to read as follows:
``(A) In general.--Gross income shall not include--
``(i) the value of any on-premises athletic
facility provided by an employer to his
employees, and
``(ii) fees or membership expenses paid by
an employer to an athletic or fitness facility
described in subparagraph (C) on behalf of its
employees.''.
(b) Athletic Facilities Described.--Paragraph (4) of section 132(j)
of such Code is amended by adding at the end the following new
subparagraph:
``(C) Certain athletic or fitness facilities
described.--For purposes of subparagraph (A)(ii), an
athletic or fitness facility described in this
subparagraph is a facility--
``(i) providing instruction in a program of
physical exercise or offering facilities for
the preservation, maintenance, encouragement,
or development of physical fitness,
``(ii) which is not a private club owned
and operated by its members,
``(iii) which does not offer golf, hunting,
sailing, or riding facilities,
``(iv) whose health or fitness facility is
not incidental to its overall function and
purpose, and
``(v) which is fully compliant with the
State of jurisdiction and Federal anti-
discriminations laws.''.
(c) Employer Deduction for Dues to Certain Athletic Facilities.--
(1) In general.--Paragraph (3) of section 274(a) of such
Code (relating to denial of deduction for club dues) is amended
by adding at the end the following new sentence: ``The
preceding sentence shall not apply to fees or dues paid to
athletic or fitness facilities (within the meaning of section
132(j)(4)(C)).''.
(2) Conforming amendment.--Section 274(e)(4) of such Code
is amended by inserting before the period at the end of the
last sentence the following: ``(other than fees or dues paid to
athletic or fitness facilities (within the meaning of section
132(j)(4)(C)))''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
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