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Bill

SB 89

Authorize tax deduction for gym membership, personal training

136th Legislature (2025-2026) Introduced by Al Cutrona

Ohio bill would allow taxpayers to deduct gym membership and personal training expenses from state income taxes, subsidizing fitness costs primarily for higher earners.

Referred to committee
#taxation
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WeVote Research Nonpartisan
Bill Summary · SB 89

Legislative bill overview

SB 89 would allow Ohio taxpayers to claim a tax deduction for expenses related to gym memberships and personal training services. This deduction would apply to state income tax filings, making fitness-related expenses partially deductible similar to other health-related cost deductions.

Why is this important

Tax deductions reduce taxable income, effectively subsidizing certain behaviors through foregone state revenue. If enacted, this could make fitness services more affordable for higher-income Ohioans while potentially incentivizing health and wellness investments. However, it also represents a cost to the state budget that must be offset elsewhere.

Potential points of contention

  • Regressive impact: Higher-income taxpayers benefit more from deductions since they pay higher tax rates; lower-income Ohioans who don't itemize deductions or have minimal tax liability see little benefit
  • Budget cost: The state loses tax revenue; fiscal impact analysis would be needed to determine cost and whether this represents effective health policy spending
  • Scope ambiguity: Unclear whether deduction applies to all fitness expenses, home gym equipment, online fitness programs, or only commercial gym memberships, which could create administrative complexity

Compiled from official sources — confirm details with the bill’s official record.

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