on-premises athletic facility
Defined in 1 place of the United States Code.
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)).
Source
- 1994–present26 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section