MI HB5256

Creates a new income tax deduction for gym memberships and personal training expenses beginning January 1, 2026

Allows individuals to deduct up to $1,500 per year for physical facility services or personal training on single returns

Permits joint filers to deduct up to $3,000 if both spouses have memberships and use physical fitness facilities

Defines "physical facility services" to include initiation fees, membership dues, renewal fees, monthly minimum fees, and similar charges at athletic clubs, health spas, or gymnasiums

Deduction applies to facilities that provide access for physical exercise purposes