An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and providing for physical health improvement tax credit.

PRINTER'S NO. 1705
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1319
Session of
2026
INTRODUCED BY PICOZZI, LANGERHOLC, SANTARSIERO AND FLYNN,
MAY 7, 2026
REFERRED TO FINANCE, MAY 7, 2026
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
definitions and providing for physical health improvement tax
credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding subsections to read:
Section 301. Definitions.--Any reference in this article to
the Internal Revenue Code of 1986 shall mean the Internal
Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.),
as amended to January 1, 1997, unless the reference contains the
phrase "as amended" and refers to no other date, in which case
the reference shall be to the Internal Revenue Code of 1986 as
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it exists as of the time of application of this article. The
following words, terms and phrases when used in this article
shall have the meaning ascribed to them in this section except
where the context clearly indicates a different meaning:
* * *
(o.6) "Qualified sports and fitness expenses" means as
follows:
(1) Amounts paid for the purpose of participating in a
physical activity, including for membership at a fitness
facility and for participation or instruction in physical
exercise or physical activity.
(2) The term does not include any amount paid for:
(i) videos, books or similar materials;
(ii) remote or virtual instruction in a physical exercise or
physical activity, unless such instruction is live; or
(iii) one-on-one personal training.
(o.7) "Fitness facility" means a facility:
(1) that provides instruction in a program of physical
exercise, offers facilities for the preservation, maintenance,
encouragement or development of physical fitness or serves as
the site of a similar program of a state or local government;
(2) that is not a private club owned and operated by the
club's members;
(3) that does not offer golf, hunting, sailing or riding
facilities;
(4) for which the facility's health or fitness component is
not incidental to the facility's overall function and purpose;
and
(5) that is fully compliant with Federal and State anti-
discrimination laws.
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* * *
Section 2. The act is amended by adding a section to read:
Section 314.1. Physical Health Improvement Tax Credit.--(a)
Except as provided under subsection (b), a resident individual
taxpayer with a gross monthly household income at or below three
hundred per cent of the Federal poverty limit may claim a credit
against tax under this article equal to the amount of qualified
sports and fitness expenses incurred by the resident taxpayer
during a taxable year.
(b) (1) For a resident individual taxpayer whose tax
liability under this article is determined on a separate basis,
the amount of tax credit under this section may not be more than
five hundred dollars ($500).
(2) For a resident individual taxpayer who filed a joint
return with another resident individual taxpayer, the aggregate
amount of tax credit under this section for the resident
individual taxpayers who file the joint return may not be more
than one thousand dollars ($1,000).
(c) A tax credit under this section may not be refunded to a
taxpayer and may not be carried forward or backward to other
taxable years.
(d) Nothing in this section shall require a fitness facility
to track or share member activity data with a resident.
(e) The department shall establish forms as necessary for
the administration of this section.
Section 3. This act shall apply to taxable years beginning
after December 31, 2025.
Section 4. This act shall take effect immediately.
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