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Senate Co-Sponsorship Memoranda
Senate of Pennsylvania
Session of 2023 - 2024
Regular Session
MEMORANDUM
| Posted: | January 5, 2024 02:26 PM |
|---|---|
| From: | Senator Katie J. Muth |
| To: | All Senate members |
| Subject: | Tax Credits for Physical Fitness Costs for PA National Guard and Service Members |
| In the near future, I will introduce legislation that will provide tax credits to members of the Pennsylvania National Guard, Reserve, and Active-Duty military members for the cost of physical fitness facility memberships, personal fitness subscription services, or physical fitness equipment. Similar to the Educator Expense Deduction established by the IRS, my legislation would allow current members of the National Guard, Reserve and all active-duty military members to deduct up to $600 of qualified gym and physical fitness expenses per calendar year on Pennsylvania state tax returns. Qualified expenses include memberships to physical fitness facilities, online physical fitness subscription services, and the purchase of home physical fitness equipment. In addition to personal deductions, my legislation would also allow physical fitness facilities and gyms in Pennsylvania to receive tax credits for offering free gym memberships to eligible National Guard, Reserve and active-duty military members. The health and fitness of service members directly impacts the readiness of our Guard and military to effectively train, prepare and mobilize in response to all domestic requests and national contingency operations. This legislation will incentivize our military service members to maintain their fitness and aid in our preparedness. Please join me in cosponsoring this important legislation. |
Introduced as SB1106