[Congressional Record Volume 161, Number 170 (Wednesday, November 18, 2015)]
[Senate]
[Page S8081]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CORNYN:
  S. 2296. 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, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2296

       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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