,,ii  #aadth ,,congress  #ast ,session  
,s4 #bbif  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #ah1 
#bjae ,mr4 ,cornyn introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to expand       
workplace health incentives by          
equalizing the tax consequences of      
employee athletic facility use4  #a4    
,short title  ,this ,act may be cited as
 the ,workforce ,health ,improvement    
,program ,act of #bjae4  #b4            
,employer-provided off-premises athletic
 and fitness facility services  7a7     
,treatment as fringe benefit            
,subparagraph 7,a7 of section           
#acb7;j77#d7 of the ,internal ,revenue  
,code of #aihf is amended to read as    
follows3  7,a7 ,in general ,gross income
 shall not include-- 7i7 the value of   
any on-premises athletic facility       
provided by an employer to the employees
 of the employer1 and  7ii7 so much of  

the fees1 dues1 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 7,c7 as does not exceed    
#ijj per year per employee on behalf of 
whom such amounts are paid4  4  7b7     
,athletic or fitness facilities         
,paragraph 7#d7 of section #acb7;j7 of  
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new subparagraph3  7,c7       
,athletic or fitness facility ,for      
purposes of subparagraph 7,a77ii71 an   
athletic or fitness facility described  
in this subparagraph is a facility--    
7i7 which provides instruction in a     
program of physical exercise1 offers    
facilities for the preservation1        
maintenance1 encouragement1 or          
development of physical fitness1 or     
serves as the site of such a program of 
a ,state or local government1  7ii7     
which is not a private club owned and   

operated by its members1  7iii7 which   
does not offer golf1 hunting1 sailing1  
or riding facilities1  7iv7 the health  
or fitness component of which is not    
incidental to its overall function and  
purpose1 and  7v7 which is fully        
compliant with applicable ,federal and  
,state anti-discrimination laws4  4  7c7
 ,exclusion applies to highly           
compensated employees only if no        
discrimination ,paragraph 7#a7 of       
section #acb7;j7 of the ,internal       
,revenue ,code of #aihf is amended--    
7#a7 by striking ,paragraphs 7#a7 and   
7#b7 of subsection 7a7 and inserting    
,subsections 7a77#a71 7a77#b71 and      
7j77#d71 and  7#b7 by striking          
,exclusions under subsection 7a77#a7 and
 7#b7 in the heading and inserting      
,certain exclusions4  7d7 ,employer     
deduction  7#a7 ,in general ,paragraph  
7#c7 of section #bgd7;a7 of the         
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new sentence3 ,the preceding  

sentence shall not apply to amounts to  
which section #acb7;j77#d77;,a77ii7     
applies44  7#b7 ,conforming amendment   
,the last sentence of paragraph 7#d7 of 
section #bgd7;e7 of such ,code is       
amended by striking subsection 7a77#c7  
and inserting the first sentence of     
subsection 7a77#c74  7e7 ,effective date
 ,the amendments made by this section   
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4