S. 913Senate111th Congress (2009-2011)In Committee

Workforce Health Improvement Program Act of 2009

Introduced April 28, 2009

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4813)

April 28, 2009

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SenateIntro Referral

Introduced in Senate

April 28, 2009

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S4813)

April 28, 2009

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4813)

April 28, 2009

Floor Debate

10 members

What members said about S. 913 on the floor

3 Republicans7 Democrats
Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Apr 28, 2009

Mr. President, hate crimes harm innocent victims, terrorize entire communities, and threaten the very fabric of our nation. They send a poisonous message that some Americans deserve to be victimized…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Apr 28, 2009

Mr. President. I am pleased to join Senator Carper in reintroducing a bill that will improve agency performance and Congressional oversight of major federal information-technology, IT, projects. We…

Arlen Specter
Sen. Arlen SpecterD-PA · Apr 28, 2009

Mr. President, the bill that I am introducing today would authorize the establishment of the Cures Acceleration Network, CAN. This new $2 billion agency would provide funds to translate research…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Apr 28, 2009

Mr. President, this is National Crime Victims' Rights Week--a time when communities in Vermont and across the Nation recognize the needs of crime victims, and work together to promote victims' rights…

Thomas R. Carper
Sen. Thomas R. CarperD-DE · Apr 28, 2009

Mr. President, I rise today to introduce two bills, S. 920 and S. 921, that I believe could represent the most sweeping reforms of government information technology management reform we've considered…

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Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Apr 28, 2009

I wish today to support the Matthew Shepard Hate Crimes Prevention Act of 2009. I want to thank and commend my friend and colleague, Senator Kennedy, for his leadership and dedication on this…

Jeff Merkley
Sen. Jeff MerkleyD-OR · Apr 28, 2009

Mr. President, I am introducing two pieces of legislation to address the very heart of our economic crisis--the housing market and the deceptive lending practices that have placed millions of homes…

Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · Apr 28, 2009

Mr. President, I am today introducing the proposed Clarification of Characteristics of Combat Service Act of 2009. This legislation is designed to address concerns which have been noted during the…

John Cornyn
Sen. John CornynR-TX · Apr 28, 2009

Mr. President, I rise to introduce the Workforce Health Improvement Program Act of 2009, otherwise known as the WHIP Act. This bipartisan bill I introduce today is the same legislation I introduced…

John Cornyn
Sen. John CornynR-TX · Apr 28, 2009

Mr. President, I rise to introduce the Workforce Health Improvement Program Act of 2009, otherwise known as the WHIP Act. This bipartisan bill I introduce today is the same legislation I introduced…

Judd Gregg
Sen. Judd GreggR-NH · Apr 28, 2009

Mr. President, I rise today to introduce legislation that provides the President with extraordinary, but critical authority under section 451 of the Foreign Assistance Act of 1961 with respect to…

Bill Text

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Introduced in SenateIssued April 28, 2009

II

111th CONGRESS

1st Session

S. 913

IN THE SENATE OF THE UNITED STATES

April 28, 2009

Mr. Cornyn (for himself and Mr. Harkin) 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.

1.

Short title

This Act may be cited as the Workforce Health Improvement Program Act of 2009.

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 its employees, and

(ii)

so much of the fees, dues, or membership expenses paid by an employer to an athletic or fitness facility described in subparagraph (C) on behalf of its employees as does not exceed $900 per employee per year.

.

(b)

Athletic facilities described

Paragraph (4) of section 132(j) of the Internal Revenue Code of 1986 (relating to special rules) 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)

which provides instruction in a program of physical exercise, offers facilities for the preservation, maintenance, encouragement, or development of physical fitness, or is the site of such a program of a State or local government,

(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-discrimination laws.

.

(c)

Exclusion applies to highly compensated employees only if no discrimination

Section 132(j)(1) of the Internal Revenue Code of 1986 is amended—

(1)

by striking Paragraphs (1) and (2) of subsection (a) and inserting Subsections (a)(1), (a)(2), and (j)(4), and

(2)

by striking the heading thereof through (2) apply and inserting Certain exclusions apply.

(d)

Employer deduction for dues to certain athletic facilities

(1)

In general

Paragraph (3) of section 274(a) of the Internal Revenue Code of 1986 (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 so much of the fees, dues, or membership expenses paid to athletic or fitness facilities (within the meaning of section 132(j)(4)(C)) as does not exceed $900 per employee per year..

(2)

Conforming amendment

The last sentence of section 274(e)(4) of such Code is amended by inserting the first sentence of before subsection (a)(3).

(e)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.