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Bill > HB2201
PA HB2201
PA HB2201In personal income tax, further providing for definitions and providing for physical health improvement tax credit.
summary
Introduced
02/09/2026
02/09/2026
In Committee
02/09/2026
02/09/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in personal income tax, further providing for definitions and providing for physical health improvement tax credit.
AI Summary
This bill amends Pennsylvania's Tax Reform Code of 1971 to introduce a new tax credit for physical health improvement, effective for taxable years beginning after December 31, 2024. It defines "qualified sports and fitness expenses" as amounts paid solely for participating in physical activities, including gym memberships and instruction in physical exercise, but excludes items like videos, books, remote or virtual instruction (unless live), and one-on-one personal training. A "fitness facility" is defined as a place offering physical exercise instruction or facilities for fitness, not a private club, and excluding golf, hunting, sailing, or riding facilities, with its health component being primary and complying with anti-discrimination laws. The bill allows resident individual taxpayers to claim a tax credit equal to their qualified expenses, with a maximum credit of $500 for those filing separately and $1,000 for those filing jointly, and this credit cannot be refunded or carried over to other tax years.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Referred to Finance (on 02/09/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.palegis.us/legislation/bills/2025/hb2201 |
| BillText | https://www.palegis.us/legislation/bills/text/PDF/2025/0/HB2201/PN2894 |
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