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United States · Bill · HR

H.R. 3789 (98th)

Fringe Benefits Tax Act of 1983

referredUnited States· United States Congress· EN

Introduced

4 August 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

29 August 2025

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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.

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1 official file

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