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Senate Bill 89 would create tax deduction and small credit for gym memberships and personal training
Summary
Sponsor testimony said SB 89 would permit a $1,500 tax deduction for gym memberships and personal trainers and the sponsor proposed a substitute providing a $100 nonrefundable tax credit ($200 for joint filers) and a $2,800 deductible cap; committee members raised questions about cost, standard deduction use and potential price distortions.
Senate Bill 89 would create a tax policy to encourage exercise by allowing a deduction for gym memberships and personal training, the bill’s sponsor told the Senate Ways and Means Committee at a first hearing.
"Whatever we can do to incentivize and encourage folks to get healthy and fit, we can do so with this bill," the sponsor, Senator Catrona, said in opening remarks. The sponsor described the measure as a $1,500 tax deduction applicable to gym memberships and personal trainers and said a proposed substitute would create a $100 nonrefundable tax credit for individual filers and $200 for married joint filers; the substitute also would include a $2,800 deduction cap in the sponsor’s proposal.
Committee members asked several technical and policy questions. Senator DeMora said typical gym fees are much lower than $1,500 per year and asked whether the deduction would merely incentivize gyms to raise prices. The sponsor replied the bill as filed provides a tax deduction (not a dollar-for-dollar credit) and emphasized the substitute credit ($100 individual / $200 joint) is designed to reach more Ohioans. The sponsor acknowledged no fiscal-impact estimate was available at the hearing but said proponents would provide additional analysis in later appearances.
Senators also asked how the deduction would interact with taxpayers who take the standard deduction versus itemizing; the sponsor said she did not have data on the number of Ohio taxpayers who itemize but noted the substitute credit was intended to broaden eligibility. Questions also covered whether the deduction would apply to youth sports and extra services such as personal trainers; the sponsor said the measure would cover personal trainers as well as gym memberships.
No committee vote occurred at the hearing; the sponsor said she would return with additional fiscal information in subsequent hearings.
