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United States · Bill · S

S. 1817 (98th)

Fringe Benefits Tax Act of 1983

openUnited States· United States Congress· EN

Introduced

4 August 1983

Last action

20 August 1983 · Committee

Status

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

Sponsors

Sen. Symms, Steven D. [R-ID], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Matsunaga, Spark M. [D-HI], Sen. Nunn, Sam [D-GA], Sen. Jepsen, Roger W. [R-IA], Sen. Grassley, Chuck [R-IA], Sen. Helms, Jesse [R-NC], Sen. Glenn, John H., Jr. [D-OH], Sen. Cochran, Thad [R-MS], Sen. McClure, James A. [R-ID], Sen. Percy, Charles H. [R-IL], Sen. Burdick, Quentin N. [D-ND], Sen. Murkowski, Frank H. [R-AK], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Laxalt, Paul D. [R-NV], Sen. Inouye, Daniel K. [D-HI], Sen. DeConcini, Dennis [D-AZ]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 4 August 1983

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 4 August 1983

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 20 August 1983

    Committee

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

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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