PA HB2201

Creates a "Physical Health Improvement Tax Credit" allowing Pennsylvania resident individuals to claim a personal income tax credit for qualified sports and fitness expenses, capped at $500 for single filers and $1,000 for joint filers

Qualified expenses include fitness facility memberships and participation or instruction in physical exercise, but exclude videos, books, pre-recorded virtual instruction, and one-on-one personal training

Fitness facilities must provide physical exercise instruction or facilities, cannot be member-owned private clubs, cannot offer golf/hunting/sailing/riding, and must comply with anti-discrimination laws

Credit is non-refundable and cannot be carried forward or backward to other tax years

Applies to taxable years beginning after December 31, 2024, and takes effect immediately upon enactment