An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and providing for physical health improvement tax credit.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill amends Pennsylvania’s tax code to create a physical health improvement tax credit. It defines ‘qualified sports and fitness expenses’ and establishes criteria for eligible fitness facilities. Individuals with incomes at or below 300% of the federal poverty limit can claim a credit for these expenses, up to $500 for single filers or $1,000 for joint filers. The credit is not refundable and cannot be carried forward.
Key provisions
- Defines ‘qualified sports and fitness expenses’ including participation in physical activities and membership at fitness facilities.
- Establishes criteria for what constitutes a ‘fitness facility’.
- Provides a tax credit for eligible individuals with incomes at or below 300% of the federal poverty limit.
- The credit is capped at $500 for single filers and $1,000 for joint filers.
- The credit is not refundable and cannot be carried forward to future years.
- Requires fitness facilities to comply with anti-discrimination laws.
- Specifies that the department will create necessary forms for administering the credit.
- Sets the effective date for the new provisions to January 1, 2026.
Who is affected
- Pennsylvania residents
- Individuals with low to moderate incomes
- Fitness facility operators
- Taxpayers
Notable changes
Bill text
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Document of record
- Version
- Pn 1705 Html
- Published
- Not published in the source record
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Sponsors
Official sponsors from legislative records.
4 on record
Primary sponsor
Cosponsors
Steven Santarsiero
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