,,ii  #aad? ,,congress  #a/ ,session    
,s4 #bbif  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #ah1 #bjae    
,mr4 ,cornyn introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exp& workplace heal? inc5tives by      
equaliz+ ! tax consequ5ces ( employee   
a?letic facility use4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,work=ce      
,heal? ,improvem5t ,program ,act (      
#bjae4  #b4 ,employ]-provid$ (f-premises
 a?letic & fitness facility s]vices  7a7
 ,treatm5t z fr+e b5efit ,subp>agraph   
7,a7 ( section #acb7;j77#d7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ to read 
z foll[s3  7,a7 ,9 g5]al ,gross income  
%all n include-- 7i7 ! value ( any      
on-premises a?letic facility provid$ by 
an employ] to ! employees ( ! employ]1 &
  7ii7 s mu* ( ! fees1 dues1 or o!r     
memb]%ip exp5ses paid by an employ] on  
behalf ( ! employees ( ! employ] =      
memb]%ip 9 or use ( an a?letic or       

fitness facility describ$ 9 subp>agraph 
7,c7 z does n exce$ #ijj p] ye> p]      
employee on behalf ( :om su* am\nts are 
paid4  4  7b7 ,a?letic or fitness       
facilities ,p>agraph 7#d7 ( section     
#acb7;j7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,c7 ,a?letic or     
fitness facility ,= purposes (          
subp>agraph 7,a77ii71 an a?letic or     
fitness facility describ$ 9 ?is         
subp>agraph is a facility--  7i7 :i*    
provides in/ruction 9 a program (       
physical ex]cise1 (f]s facilities = !   
pres]vation1 ma9t5ance1 enc\ragem5t1 or 
developm5t ( physical fitness1 or s]ves 
z ! site ( su* a program ( a ,/ate or   
local gov]nm5t1  7ii7 :i* is n a private
 club own$ & op]at$ by its memb]s1      
7iii7 :i* does n (f] golf1 hunt+1 sail+1
 or rid+ facilities1  7iv7 ! heal? or   
fitness compon5t ( :i* is n incid5tal to
 its ov]all function & purpose1 &  7v7  
:i* is fully compliant ) applicable     
,f$]al & ,/ate anti-discrim9ation laws4 

4  7c7 ,exclusion applies to highly     
comp5sat$ employees only if no          
discrim9ation ,p>agraph 7#a7 ( section  
#acb7;j7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$-- 7#a7 by /rik+          
,p>agraphs 7#a7 & 7#b7 ( subsection 7a7 
& ins]t+ ,subsections 7a77#a71 7a77#b71 
& 7j77#d71 &  7#b7 by /rik+ ,exclusions 
"u subsection 7a77#a7 & 7#b7 9 ! head+ &
 ins]t+ ,c]ta9 exclusions4  7d7 ,employ]
 d$uction  7#a7 ,9 g5]al ,p>agraph 7#c7 
( section #bgd7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new s5t5ce3 ,! prec$+ s5t5ce   
%all n apply to am\nts to :i* section   
#acb7;j77#d77;,a77ii7 applies44  7#b7   
,con=m+ am5dm5t ,! la/ s5t5ce ( p>agraph
 7#d7 ( section #bgd7;e7 ( su* ,code is 
am5d$ by /rik+ subsection 7a77#c7 &     
ins]t+ ! fir/ s5t5ce ( subsection       
7a77#c74  7e7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4