S. 1644Senate112th Congress (2011-2013)In Committee

Workforce Health Improvement Program Act of 2011

Introduced October 4, 2011

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6092)

October 4, 2011

View full timeline
SenateIntro Referral

Introduced in Senate

October 4, 2011

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S6091-6092)

October 4, 2011

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6092)

October 4, 2011

Floor Debate

3 members

What members said about S. 1644 on the floor

1 Republican2 Democrats
John Cornyn
Sen. John CornynR-TX · Oct 4, 2011

Mr. President, I rise to introduce the Workforce Health Improvement Program Act of 2011, otherwise known as the WHIP Act. I am very pleased to be joined again by my good friend and colleague, Senator…

John Cornyn
Sen. John CornynR-TX · Oct 4, 2011

Mr. President, I rise to introduce the Workforce Health Improvement Program Act of 2011, otherwise known as the WHIP Act. I am very pleased to be joined again by my good friend and colleague, Senator…

Mark Udall
Sen. Mark UdallD-CO · Oct 4, 2011

Mr. President, I come to the floor to speak about a Colorado common-sense approach to solving a national problem facing schools because of the current No Child Left Behind, NCLB law. Today, I am…

Max Baucus
Sen. Max BaucusD-MT · Oct 4, 2011

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued October 4, 2011

II

112th CONGRESS

1st Session

S. 1644

IN THE SENATE OF THE UNITED STATES

October 4, 2011

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 2011.

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.