PA HB1126

Fitness facilities may deduct from taxable income the value of free or discounted memberships provided to active-duty U.S. Armed Forces members, Pennsylvania National Guard members, and armed forces reservists, capped at their standard membership rate

Creates a Personal Health Investment Tax Credit allowing qualified military personnel to claim up to $600 per year against state personal income tax for sports and fitness expenses, including gym memberships, exercise instruction, and fitness equipment

Qualified sports and fitness expenses include fitness facility memberships, participation or instruction in physical exercise, and equipment used in exercise programs including self-directed programs

Tax credits cannot be carried over, refunded, sold, assigned, or transferred, and expenses cannot be claimed by multiple taxpayers

Provisions apply to taxable years beginning after December 31, 2026