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S 1038 110th Congress Senate

Workforce Health Improvement Program Act of 2007

Official title: A bill to amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use.

Introduced: July 10, 2007 Introduced by: Cornyn, John Republican · Texas See on congress.gov
Taxation CommerceEmployee health benefitsExecutive compensationFees
More subjectsShow fewer subjects
Fringe benefitsHealthIncome taxLabor and EmploymentPhysical fitnessSports and RecreationSports facilitiesTax deductionsTax exclusion
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 29, 2007
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4174)
Mar 29, 2007
Sponsor introductory remarks on measure. (CR S4174)
Mar 29, 2007
Introduced in Senate
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 Latest action March 29, 2007

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4174)

 Plain-English summary Congressional Research Service

Workforce Health Improvement Program Act of 2007 - Amends the Internal Revenue Code to exclude from the gross income of employees: (1) the value of any on-premises employer-provided athletic facility; and (2) fees, dues, or membership expenses paid to an athletic or fitness facility by an employer for its employees, but not exceeding $900 per employee per year.

Allows employers a tax deduction for fees, dues, or membership expenses paid to an athletic or fitness facility. Limits the amount of such deduction to $900 per employee per year.

 Related & companion bills 1
  • HR 1748 Related bill Workforce Health Improvement Program Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Cantwell, Maria
Washington · Jul 10, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1038: Workforce Health Improvement Program Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-S-1038/
MLA
"S. 1038: Workforce Health Improvement Program Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-1038/.
Bluebook (legal)
S. 1038, 110th Cong. (2026), https://openamerica.io/bill/110-S-1038/.
Markdown link
[S. 1038: Workforce Health Improvement Program Act of 2007](https://openamerica.io/bill/110-S-1038/)
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