[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 2296 Introduced in Senate (IS)]

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114th CONGRESS
  1st Session
                                S. 2296

 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

                           November 18, 2015

  Mr. Cornyn 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 2015''.

SEC. 2. EMPLOYER-PROVIDED OFF-PREMISES ATHLETIC AND FITNESS FACILITY 
              SERVICES.

    (a) Treatment as Fringe Benefit.--Subparagraph (A) of section 
132(j)(4) of the Internal Revenue Code of 1986 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 
                        employees of the employer, and
                            ``(ii) so much of the fees, dues, or other 
                        membership expenses paid by an employer on 
                        behalf of the employees of the employer for 
                        membership in or use of an athletic or fitness 
                        facility described in subparagraph (C) as does 
                        not exceed $900 per year per employee on behalf 
                        of whom such amounts are paid.''.
    (b) Athletic or Fitness Facilities.--Paragraph (4) of section 
132(j) of the Internal Revenue Code of 1986 is amended by adding at the 
end the following new subparagraph:
                    ``(C) Athletic or fitness facility.--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 serves 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) the health or fitness component of 
                        which is not incidental to its overall function 
                        and purpose, and
                            ``(v) which is fully compliant with 
                        applicable Federal and State anti-
                        discrimination laws.''.
    (c) Exclusion Applies to Highly Compensated Employees Only if No 
Discrimination.--Paragraph (1) of section 132(j) 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 ``Exclusions under subsection (a)(1) and 
        (2)'' in the heading and inserting ``Certain exclusions''.
    (d) Employer Deduction.--
            (1) In general.--Paragraph (3) of section 274(a) of the 
        Internal Revenue Code of 1986 is amended by adding at the end 
        the following new sentence: ``The preceding sentence shall not 
        apply to amounts to which section 132(j)(4)(A)(ii) applies.''.
            (2) Conforming amendment.--The last sentence of paragraph 
        (4) of section 274(e) of such Code is amended by striking 
        ``subsection (a)(3)'' and inserting ``the first sentence of 
        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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