No-additional-cost service defined
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).