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

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

Signed by the President
Jul 18, 1984


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

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.


No summaries available.

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

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)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


Get a bill status widget for your website »


Click a format for a citation suggestion:


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

We don’t have a summary available yet.

Library of Congress Summary

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

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

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

Use the comment space below for discussion of the merits of H.R. 3525 (98th) with other GovTrack users.
Your comments are not read by Congressional staff.

comments powered by Disqus