on-premises athletic facility
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 132 — for purposes of this section
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)).