This bill provides a nonrefundable credit for individuals whose employers pay expenses, either directly or through reimbursement, for employee access to fitness facilities, effective beginning in tax year 2017.
The employee must use the facility at least eight times per month. The benefit of employer-subsidized fitness facility expenses must be available to all employees or a group of employees defined under a reasonable classification (i.e., the facility must not be available to executives only).
Defines “fitness facility” as a facility that provides instruction in a program of physical exercise; offers facilities for the preservation, maintenance, encouragement, or development of physical fitness; or is the site of a state or local government fitness program. A facility must not be a private club owned and operated by its members; offer golf, hunting, sailing, or horseback riding facilities; must not be incidental to the facility’s overall function and purpose; and must be compliant with state and federal antidiscrimination laws.