Workforce Health Improvement Program Act of 2015

Bill: 114-s-2296
Sponsor: full_name: Sen. Cornyn, John [R-TX]
Introduced: 2015-11-18
Policy area: Taxation
Subjects: Employee benefits and pensions

Health promotion and preventive care

Income tax deductions

Income tax exclusion

Physical fitness and lifestyle

Sports and recreation facilities

Worker safety and health
Latest action: action_date: 2015-11-18
text: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8081)

Summaries:
action_date: 2015-11-18
action_desc: Introduced in Senate
text: <p><strong>Workforce Health Improvement Program Act of 2015</strong></p> <p>This bill amends the Internal Revenue Code to modify the tax exclusion of the value of on-premises employer-provided athletic facilities. The bill provides for an exclusion from the gross income of an employee for: (1) the value of any on-premises employer-provided athletic facility; and (2) so much of the fess, dues, or other membership expenses paid by an employer on behalf of an employee, but not exceeding $900 per employee per year. The bill sets forth an expanded definition of &quot;athletic or fitness facility,&quot; which specifies that the health or fitness component of such a facility cannot be incidental to its overall function and purpose.</p> <p>The bill also allows an employer to claim a tax deduction for the fees, dues, or membership expenses paid to an athletic or fitness facility on behalf of an employee. </p>

tv_txt: II 114th CONGRESS 1st Session S. 2296 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.

1. Short title This Act may be cited as the Workforce Health Improvement Program Act of 2015 . 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.