on-premises athletic facility

(4) On-premises gyms and other athletic facilities (A) In general Gross income shall not include the value of any on-premises athletic facility provided by an employer to his employees. (B) On-premises athletic facility For purposes of this paragraph, the term “on-premises athletic facility” means any gym or other athletic facility— (i) which is located on the premises of the employer, (ii) which is operated by the employer, and (iii) substantially all the use of which is by employees of the employer, their spouses, and their dependent children (within the meaning of subsection (h)).


26 USC § 132(j)(4)

Scoping language

For purposes of this paragraph
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