[Congressional Record Volume 149, Number 115 (Wednesday, July 30, 2003)]
[Senate]
[Page S10268]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CORNYN:
  S. 1491. 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; to the Committee on Finance.
  Mr. CORNYN. Mr. President, over the past few months, the Medicare 
debate has focused our attention on a range of issues related to the 
future of health care in America. Central to our debate has been how to 
pay for the dramatically rising costs of health care and whether we can 
afford a prescription drug benefit to treat the disease of an aging 
population.
  The Medicare and Medicaid programs currently spend $84 billion 
annually on five major chronic diseases, diabetes, heart disease, 
depression, cancer and arthritis. We have discussed options for paying 
for the treatment of these diseases, but have spent far less time 
exploring ways to prevent them in the first place.
  I believe that disease prevention and the promotion of healthier 
lifestyles offers us an excellent opportunity to begin reversing the 
steep rise in health care costs we are facing today. Public health 
experts unanimously agree that people who maintain active healthy 
lifestyles dramatically reduce their risk of contracting chronic 
diseases. A physically fit population results in a decrease in health 
care costs, reduced government spending, fewer illnesses and improved 
worker productivity.
  Given the tremendous benefits exercise provides, I believe we have a 
duty to create as many incentives as possible to get Americans off the 
coach and up and moving. With this in mind, I have introduced the 
Workforce Health Improvement Program, WHIP Act. The WHIP Act mirrors 
similar legislation introduced by Rep. Pat Toomey, R-PA, in the House 
of Representatives and would allow for the favorable tax treatment of 
health club memberships as an employee benefit.
  Specifically, it would clarify an employer's right to deduct the cost 
of subsidizing or providing health club benefits for their employees. 
In addition, this legislation would exclude the wellness benefit from 
being considered income for the employees, i.e., employer contributions 
to the cost of health club fees would not be taxable income for 
employees.
  Current law already permits businesses to deduct the cost of on-site 
workout facilities, which are provided for the benefit of employees on 
a pre-tax basis. However, if a business wants, or needs, to outsource 
these health benefits, they and/or their employees are required to bear 
the full cost.
  The WHIP Act would correct this inequity in the current tax code to 
the benefit of many smaller businesses and their employees. It also 
would be an important step in reversing the devastating health trend 
that our country is facing by promoting physical activity, reducing 
obesity and preventing disease.
  According to the Surgeon General's ``Call to Action to Prevent 
disease Overweight and Obesity,'' published in 2001, there are 300,000 
deaths a year in the United States that are associated with overweight 
and obesity. Repair physical activity reduces the risk of developing or 
dying from some of the leading causes of illness and death in the 
United States.
  Further, physical activity can: reduce the risk of dying prematurely; 
reduce the risk of dying prematurely of heart disease; reduce the risk 
of developing diabetes; reduce the risk of developing high blood 
pressure; help reduce blood pressure in people who already have high 
blood pressure; reduce the risk of developing colon and other types of 
cancer; reduce feelings of depression and anxiety; help control weight; 
help build and maintain healthy bones, muscles, and joints; help older 
adults become stronger and better able to move about without falling; 
promote psychological well-being.
  Public Health experts unanimously agree that active lifestyles result 
in decreased health care costs, reduced governmental spending, fewer 
illnesses, and improved worker productivity.
  I ask you to join me in supporting this preventive health and fitness 
bill.
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