[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 913 Introduced in Senate (IS)]
111th CONGRESS
1st Session
S. 913
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
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.
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 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.
<all>