To amend section 5747.01 of the Revised Code to authorize a personal income tax deduction for gym memberships and personal training.
Summary
SB89 would amend Ohio’s personal income tax law to create a new deduction for amounts paid by an individual for physical fitness facility services, gym memberships, and personal training in fitness activities. The deduction would be capped at $1,500 per taxable year and would also cover any sales tax paid on those services. The bill adds this new deduction to the long list of Ohio adjusted gross income subtractions in section 5747.01 of the Revised Code.
In practical terms, the proposal would reduce taxable income for eligible taxpayers who pay for qualifying fitness expenses, lowering their state income tax liability. The bill does not create a credit or refund program; instead, it changes the calculation of Ohio adjusted gross income for individual taxpayers. The measure is framed as a tax incentive for physical fitness and exercise-related spending, and it would apply within Ohio’s existing income tax structure.
Impact
The bill would amend section 5747.01 of the Revised Code, which defines Ohio adjusted gross income and lists the deductions available when calculating state income tax. It would add a new division allowing a deduction of up to $1,500 per year for physical fitness facility services and personal training, including associated sales taxes. This would directly affect individual Ohio income taxpayers who purchase gym memberships or personal training, while reducing the amount of income subject to state tax. The bill also repeals the existing version of section 5747.01 and replaces it with the amended composite text.
Sentiment
The available record shows no committee testimony, floor debate, or recorded votes, so there is no documented public sentiment from the legislative process in the materials provided. Based on the bill text and caption, the proposal appears to be presented as a pro-health, tax-relief measure intended to encourage fitness-related spending. Because there are no transcripts or votes, support or opposition cannot be reliably characterized from the provided context.
Contention
No specific points of contention are documented in the provided materials. Potential areas of debate, based on the bill’s structure, would likely include whether a tax deduction for gym memberships and personal training is an appropriate use of the income tax code, whether the benefit would disproportionately favor higher-income taxpayers who can afford such expenses, and how the state would justify the revenue loss. However, these concerns are not stated in the record supplied here and should be treated as possible policy issues rather than confirmed objections.
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