We would like to provide employees with the opportunity to participate in a smoking cessation program. Our plan is to charge employees $50 for the course. If the employee attends all meetings - the employee does not have to quit smoking - the employee will receive his/her $50 back. Any problems? For those who receive their $50 back, I assume the value of the program is a nontaxable benefit? Any authority for this? Any guidance would be appreciated!

Thanks!