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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
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
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
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 Plain-English summary Congressional Research Service

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 August 20, 1983

Committee on Finance requested executive comment from OMB, Treasury Department.

 Related & companion bills 1
  • HR 3789 Identical bill Fringe Benefits Tax Act of 1983
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Oct 4, 1983
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1817: Fringe Benefits Tax Act of 1983. 98th Congress. Open America. https://openamerica.io/bill/98-S-1817/
MLA
"S. 1817: Fringe Benefits Tax Act of 1983." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-S-1817/.
Bluebook (legal)
S. 1817, 98th Cong. (2026), https://openamerica.io/bill/98-S-1817/.
Markdown link
[S. 1817: Fringe Benefits Tax Act of 1983](https://openamerica.io/bill/98-S-1817/)
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