What's happening
This bill creates a tax credit of up to $1,000 for New Yorkers' expenses related to exercise, gym memberships, and healthy living.
Why it matters
Directly incentivizes investment in personal health and fitness. by reducing the financial burden of purchasing exercise equipment, joining gyms, or participating in physical activity classes—potentially making healthy lifestyles more accessible to a broader range of New Yorkers.
Expands support to families. by allowing parents or legal guardians to claim the credit for qualifying expenses incurred for their children, encouraging healthy habits from a young age and lowering out-of-pocket costs for youth activities.
Offers flexibility and adaptability. since the state commissioner can expand what qualifies as a “healthy living” expense in the future, allowing the credit to keep pace with evolving health and fitness trends.
Allows unused credits to be carried over. to future tax years if the credit exceeds the taxpayer’s liability, maximizing the benefit for individuals and families with lower annual tax burdens.
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Who cares
Headline styles
Tax Credit for Healthy Living
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to budget and revenue
- Referred to budget and revenue
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
468
2025-2026 Regular Sessions
IN SENATE (Prefiled)
January 8, 2025
Introduced by Sens. TEDISCO, HELMING -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to providing a tax credit for qualified expenses relating to healthy living
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (qqq) to read as follows:
(qqq) Healthy living credit. (1) A taxpayer shall be allowed a credit, to be computed as provided in this subsection, against the tax imposed pursuant to section six hundred one of this part. The amount of credit shall equal, up to one thousand dollars, the amount paid by the taxpayer during the taxable year for qualified expenses relating to healthy living.
(2) For the purposes of this subsection, "qualified expenses relating to healthy living" shall mean expenses relating to the purchase of exercise equipment, and the cost of membership at a gym or other similar facility, or other class involving physical activity including but not limited to sports, dance, or martial arts, and other expenses as determined by the commissioner to be expenses relating to healthy living.
(3) A taxpayer who is a parent or legal guardian, or another taxpayer filing a joint individual income tax return with such taxpayer, who paid for qualified expenses relating to healthy living for the taxpayer's child shall be allowed a tax credit pursuant to this subsection.
(4) In no event shall the amount of the credit provided by this subsection exceed the taxpayer's tax for the taxable year. However, if the amount of credit otherwise allowable pursuant to this subsection for any taxable year results in such excess amount, any amount of credit not deductible in such taxable year may be carried over to the following
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00887-01-5
year or years and may be deducted from the taxpayer's tax for such year or years.
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on and after the first of January next succeeding the date on which it shall have become a law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to providing a tax credit for qualified expenses relating to healthy living
Purpose or general idea of bill
This legislation will provide New Yorkers with a state income tax credit to offset expenses made for purchases relating to exercise activity.
Summary of specific provisions
This bill adds a new section, (000) to Section 606 the Tax Law to provide a healthy living credit of up to one thousand dollars for quali- fied expenses relating to healthy living. A qualified expense shall mean any expense relating to the purchase of exercise equipment, and the cost of membership at a gym or other similar facility or other classes involving physical activity including but not limited to sports, dance, or martial arts and any other expenses as determined by the commissioner to be expenses relating to healthy living.
Justification
With health care costs skyrocketing and obesity approaching epidemic proportions, New York State should reward those who take steps to improve their health and physical fitness. Providing tax incentives that encourage people to join gyms or participate in other fitness programs is a good way to promote a healthy lifestyle that will ultimately save the state money.
Parents should be allowed a deduction for enrolling their children in sports and other fitness programs that promote increased physical activ- ity. Taking steps now that encourage physical fitness will contribute to healthier New Yorkers and will decrease the likelihood of medical prob- lems associated with obesity and sedentary lifestyles.
Prior legislative history
01/24/17: S.3574 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/03/18: S.3574 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/09/19: S.187 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/08/20: S.187 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/06/21: S.196 REFERRED TO BUDGET AND REVENUE
01/05/22: S.196 REFERRED TO BUDGET AND REVENUE
01/04/23: S.92 REFERRED TO BUDGET AND REVENUE
01/03/24: S.92 REFERRED TO BUDGET AND REVENUE
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately and shall apply to taxable years beginning on and after the first of January next succeeding the date on which it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.