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OH SB89

Bill

Official Source

Status

Introduced

2/10/2025

Primary Sponsor

Alessandro Cutrona

Click for details

Origin

Senate

136th General Assembly

AI Summary

  • Amends Ohio Revised Code section 5747.01 to create a new personal income tax deduction for physical fitness expenses
  • Allows individuals to deduct up to $1,500 per taxable year for gym memberships (physical fitness facility services) and personal training in fitness activities
  • The deduction includes any state or local sales taxes paid on these fitness services
  • Applies only to amounts not otherwise deducted or excluded when computing federal or Ohio adjusted gross income
  • Sponsored by Senator Cutrona during the 136th General Assembly (2025-2026 session)

Legislative Description

Authorize tax deduction for gym membership, personal training

Taxation

Last Action

Referred to committee: Ways and Means

2/12/2025

Committee Referrals

Ways and Means2/12/2025

Full Bill Text

No bill text available