no-additional-cost service
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 132 — for purposes of this section (12 versions over time)
For purposes of this section, the term “no-additional-cost service” means any service provided by an employer to an employee for use by such employee if—
(1) such service is offered for sale to customers in the ordinary course of the line of business of the employer in which the employee is performing services, and
(2) the employer incurs no substantial additional cost (including forgone revenue) in providing such service to the employee (determined without regard to any amount paid by the employee for such service).