On the recordNovember 18, 2015
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.''.…
Source
govinfo.gov




