State legislatures across the country are advancing proposals that incentivize physical activity, recognize fitness services in tax policy, and integrate exercise more formally into healthcare delivery frameworks. ACSM and Coalition for the Registration of Exercise Professionals (CREP) is actively monitoring these measures for their potential impact on professional standards, workforce recognition, and the evolving role of qualified exercise professionals in public health and healthcare systems.
- Massachusetts – H.4834 Would establish a statutory framework recognizing medical health and fitness facilities as part of the healthcare continuum and defining standards for facilities delivering exercise programs tied to prevention and chronic disease management. If enacted, it could strengthen collaboration between healthcare providers and qualified exercise professionals, reinforce workforce expectations in medically oriented settings, and advance the integration of evidence-based exercise into patient care.
- New York – S468 – A bill that would amend New York’s tax law to create a “Healthy Living” state income tax credit. Under the proposal, individuals could claim a credit of up to $1,000 for qualified expenses related to healthy living during the taxable year. “Qualified expenses” include costs for exercise equipment, gym or similar facility memberships, and classes involving physical activity (e.g., sports, dance, martial arts), and other items as defined by the tax commissioner. The credit may also apply to qualified expenses paid by parents or legal guardians for their children.
- Ohio – SB89 – Ohio’s Senate Bill 89 would amend the personal income tax code to authorize a tax deduction for individuals for gym memberships and personal training expenses. The proposed amendment defines these specific categories as deductible for state income tax purposes.
- Pennsylvania – HB2201 – Pennsylvania’s bill would amend the state’s Tax Reform Code to establish a Physical Health Improvement Tax Credit. It defines “qualified sports and fitness expenses,” including amounts spent exclusively on physical activity participation such as fitness facility memberships and participation or instruction in physical exercise or physical activity (excluding certain materials and virtual instruction). Eligible taxpayers could claim a credit equal to the amount of such expenses, with caps of $500 for individuals and $1,000 for joint filers. Credits are non-refundable and cannot be carried forward or backward.
- West Virginia – HB5007 – This bill seeks to add a new section to West Virginia’s personal income tax code to provide an income tax exemption for gym memberships. It would exempt up to $60 per month ($720 annually) of income from tax for state residents with memberships at gyms located in West Virginia.
Policy Collaboration
ACSM works in coordination with the Physical Activity Alliance and the Coalition for the Registration of Exercise Professionals to monitor legislation that may affect professional standards, workforce recognition, and the role of exercise in public health and healthcare delivery, helping ensure appropriate representation and support for evidence-based practice and credential integrity.
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