H.R. 3525 (98th): Permanent Tax Treatment of Fringe Benefits Act of 1983

Introduced:
Jul 12, 1983 (98th Congress, 1983–1984)
Status:
Died (Reported by Committee)
Sponsor
Fortney “Pete” Stark
Representative for California's 9th congressional district
Party
Democrat
Related Bills
H.R. 4170 (Related)
Deficit Reduction Act of 1984

Signed by the President
Jul 18, 1984

 
Status

This bill was introduced on October 5, 1983, in a previous session of Congress, but was not enacted.

Progress
Introduced Jul 12, 1983
Reported by Committee Oct 05, 1983
 
Full Title

A bill to provide permanent rules for the tax treatment of fringe benefits.

Summary

No summaries available.

Cosponsors
7 cosponsors (5R, 2D) (show)
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

 
Primary Source

THOMAS.gov (The Library of Congress)

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Notes

H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


7/12/1983--Introduced.
Permanent Tax Treatment of Fringe Benefits Act of 1983 - Amends the Internal Revenue Code to exclude from gross income any fringe benefit which qualifies as a:
(1) no-additional-cost service;
(2) qualified employee discount;
(3) working condition fringe; or
(4) de minimis fringe.
Provides definitions and sets forth special rules for such tax exclusion.
Limits the income tax deduction for operating on-premises employee recreational facilities.
Allows an employer to elect to include the cost of such recreational facilities in employee income in lieu of the disallowance of such income tax deduction.
Excludes from gross income reductions in tuition provided by an employer to employees.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

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