Login | May 10, 2025
Bill would authorize tax deductions for gym memberships
KEITH ARNOLD
Special to the Legal News
Published: May 6, 2025
A Canfield state lawmaker seeks to incentivize Ohioans to be more physically active and live a healthier lifestyle with legislation authorizing a personal income tax deduction for gym memberships and personal training.
Senate Bill 89 would authorize a personal income tax deduction of up to $1,500 per year for such purposes, Republican Sen. Al Cutrona said during a recent Ways and Means Committee hearing at the Ohio Senate.
“By offering tax breaks to everyday Ohioans, we can initiate a catalyst for change,” he told committee members.
Cutrona cited 2022 Ohio Legislative Service Commission research which found that 38.1 percent of Ohio adults are considered obese, the seventh highest adult obesity rate in the country.
“Obesity can be directly correlated to a lack of physical exercise and many individuals do not have the financial means to make that shift in their life,” the lawmaker said. “This legislation will reward Ohioans for making that healthy switch.”
He noted the many different health conditions linked to obesity, such as heart disease, type 2 diabetes, hypertension, stroke and certain types of cancer, that typically contribute to higher medical costs and an overreliance on chronic medication.
SB 89 notes that a gym membership include all the transactions by which a membership is granted, maintained or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees and other similar fees and dues, by a fitness facility.
According to Legislative Service Commission analysis of the bill, the deduction could be taken not only on the actual fees paid for those services, but also for any sales and use tax paid by the individual for those services.
Cutrona told committee members that his staff has been working with the Legislative Service Commission on a substitute bill that would establish a $100 non-refundable tax credit for the first $100 of the possible $1,500 tax deduction.
“The consumer must spend the equivalent value or up to the maximum $100 in gym membership or personal training fees to qualify for this non-refundable tax credit,” he said, noting that the remaining $1,400 would be eligible for a standard tax deduction.
He said the addition of a non-refundable tax credit, the legislation would ensure that Ohioans have the opportunity to be adequately compensated for expenses they incur from the fitness facilities or personal training.
“Again, the credit will be a one-to-one value, meaning Ohioans must spend the money to get the money, which is subject to one’s tax liability,” the lawmaker added.
Cutrona said SB 89 also has the potential to make a positive economic impact on the state’s fitness-related businesses.
“By persuading more Ohioans to sign up for gym memberships, local gyms, fitness facilities and personal trainers could receive a higher volume of business, further increasing their overall revenue,” he said.
SB 89 awaits further consideration by the committee.
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