3.0.0 2296 2023-01-11T13:32:33Z 2023-01-11T13:32:33Z Senate S 2015-11-18 114 ssfi00 Finance Committee Senate Standing Referred to 2015-11-18T16:56:54Z 2015-11-18 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8081) IntroReferral 2015-11-18 Introduced in Senate IntroReferral 10000 9 Library of Congress C001056 Sen. Cornyn, John [R-TX] John Cornyn R TX N Taxation Employee benefits and pensions Health promotion and preventive care Income tax deductions Income tax exclusion Physical fitness and lifestyle Sports and recreation facilities Worker safety and health Taxation 00 2015-11-18 Introduced in Senate 2016-01-14T22:46:50Z Workforce Health Improvement Program Act of 2015

This bill amends the Internal Revenue Code to modify the tax exclusion of the value of on-premises employer-provided athletic facilities. The bill provides for an exclusion from the gross income of an employee for: (1) the value of any on-premises employer-provided athletic facility; and (2) so much of the fess, dues, or other membership expenses paid by an employer on behalf of an employee, but not exceeding $900 per employee per year. The bill sets forth an expanded definition of "athletic or fitness facility," which specifies that the health or fitness component of such a facility cannot be incidental to its overall function and purpose.

The bill also allows an employer to claim a tax deduction for the fees, dues, or membership expenses paid to an athletic or fitness facility on behalf of an employee.

]]> Workforce Health Improvement Program Act of 2015 Display Title Workforce Health Improvement Program Act of 2015 Official Title as Introduced 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. Introduced in Senate IS Short Titles as Introduced Workforce Health Improvement Program Act of 2015 Introduced in Senate 2015-11-18T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s2296is/xml/BILLS-114s2296is.xml 2015-11-18 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8081) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.