98 STAT. 880
PUBLIC LAW 98-369—JULY 18, 1984 "(2) RECIPROCAL AGREEMENTS.—For purposes of paragraph (1)
of subsection (a), any service provided by an employer to an employee of another employer shall be treated as provided by the employer of such employee if— "(A) such service is provided pursuant to a written agreement between such employers, and "(B) neither of such employers incurs any substantial additional cost (including forgone revenue) in providing such service or pursuant to such agreement. "(h) SPECIAL RULES.— "(1) EXCLUSIONS UNDER SUBSECTION (a)(i) AND (2) APPLY TO
OFFICERS, ETC., ONLY IF NO DISCRIMINATION.—Paragraphs (1) and (2) of subsection (a) shall apply with respect to any fringe benefit described therein provided with respect to any officer, owner, or highly compensated employee only if such fringe benefit is available on substantially the same terms to each member of a group of employees which is defined under a reasonable classification set up by the employer which does not discriminate in favor of officers, owners, or highly compensated employees. "(2) SPECIAL RULE FOR LEASED SECTIONS OF DEPARTMENT STORES.—
"(A) IN GENERAL.—For purposes of paragraph (2) of subsection (a), in the case of a leased section of a department store— "(i) such section shall be treated as part of the line of business of the person operating the department store, and "(ii) employees in the leased section shall be treated as employees of the person operating the department store. "(B) LEASED SECTION OF DEPARTMENT STORE.—For purposes of subparagraph (A), a leased section of a department store is any part of a department store where over-thecounter sales of property are made under a lease or similar arrangement where it appears to the general public that individuals making such sales are employed by the person operating the department store. "(3) AUTO SALESMEN.—
"(A) IN GENERAL.—For purposes of subsection (a)(3), qualified automobile demonstration use shall be treated as a working condition fringe. "(B) QUALIFIED AUTOMOBILE DEMONSTRATION USE.—For
ci;
,^
purposes of subparagraph (A), the term 'qualified automobile demonstration use' means any use of an automobile by a full-time automobile salesman in the sales area in which the automobile dealer's sales office is located if— "(i) such use in provided primarily to facilitate the salesman's performance of services for the employer, and "(ii) there are substantial restrictions on the personal use of such automobile by such salesman. "(4) PARKING.—The term 'working condition fringe' includes parking provided to an employee on or near the business premises of the employer. "(5) ON-PREMISES GYMS AND OTHER ATHLETIC FACILITIES.—
�
