[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2106 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2106

 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 HOUSE OF REPRESENTATIVES

                             April 27, 2009

  Mr. Kind (for himself and Mr. Wamp) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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 2009''.

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 the 
                        employer's 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 the employer's 
                        employees as does not exceed $900 per employer 
                        per year.''.
    (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, offering facilities for the 
                        preservation, maintenance, encouragement, or 
                        development of physical fitness, or serving as 
                        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.--Paragraph (1) of section 132(j) of such Code is 
amended--
            (1) by striking ``Paragraphs (1) and (2) of subsection 
        (a)'' and inserting ``Paragraphs (1) and (2) of subsection (a) 
        and paragraph (4) of this subsection'', and
            (2) in the heading by striking ``Exclusions under 
        subsection (a)(1) and (2)'' and inserting ``Certain 
        exclusions''.
    (d) 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 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.--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.
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