CA AB2533

Excludes employer-provided "qualified fitness benefits" from employees' gross income for California state personal income tax, effective for taxable years beginning January 1, 2026

Qualified fitness benefits include gym/health club memberships, fitness program fees (yoga, pilates, group exercise classes), and wearable fitness device subsidies when part of a formal employer wellness program

Excludes country clubs, golf clubs, and other social/athletic clubs from the benefit, as well as travel, meals, or lodging expenses related to fitness activities

Requires the Franchise Tax Board to submit annual reports to the Legislature beginning June 30, 2029, detailing the number of taxpayers claiming this exclusion

Takes effect immediately as a tax levy, with the stated goal of reducing chronic disease, health care costs, and workplace absenteeism while increasing employee productivity