S 1817
98th Congress
Senate
Taxation
Education
Educational finance
Employee assistance programs
Fringe benefits
Housing and Community Development
Income tax
Labor and Employment
School personnel
Student aid
Tax exclusion
Wages
Fringe Benefits Tax Act of 1983
Introduced: August 4, 1983
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 20, 1983
Committee on Finance requested executive comment from OMB, Treasury Department.
Aug 4, 1983
Read twice and referred to the Committee on Finance.
Aug 4, 1983
Introduced in Senate
Plain-English summary
Fringe Benefits Tax 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 or discount property; (2) working condition fringe; or (3) de minimis fringe. Provides definitions and sets forth special rules for such tax exclusion.
Excludes from gross income reductions in tuition provided by an employer to employees, their spouses and dependent children.
Excludes from gross income the value of lodging furnished by certain educational institutions to employees, their spouses and dependent children.
What's happening now
Committee on Finance requested executive comment from OMB, Treasury Department.
Committees of jurisdiction
1
Cosponsors
1