Permanent Tax Treatment of Fringe Benefits Act of 1983

Permanent Tax Treatment of Fringe Benefits 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; (2) qualified employee discount; (3) working condition fringe; or (4) de minimis fringe. Provides definitions and sets forth special rules for such tax exclusion.

Limits the income tax deduction for operating on-premises employee recreational facilities. Allows an employer to elect to include the cost of such recreational facilities in employee income in lieu of the disallowance of such income tax deduction.

Excludes from gross income reductions in tuition provided by an employer to employees.