STATE OF NEW YORK
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3159
2011-2012 Regular Sessions
IN ASSEMBLY
January 24, 2011
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Introduced by M. of A. MORELLE, DESTITO, WRIGHT, SCHROEDER -- Multi-
Sponsored by -- M. of A. CYMBROWITZ, LATIMER, MAISEL, OAKS, PHEFFER,
WEISENBERG -- read once and referred to the Committee on Ways and
Means
AN ACT to amend the tax law, in relation to giving a credit against
income tax for health facility or gymnasium membership
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (ss) to read as follows:
3 (ss) Credit for membership in a health facility or gymnasium. (1) For
4 years beginning after December thirty-first, two thousand eleven, a
5 taxpayer shall be allowed a credit in the amount of fifty dollars for an
6 individual membership and two hundred dollars for a family membership in
7 a health facility or gymnasium.
8 (2) For purposes of this section "health facility or gymnasium" means
9 any business which provides exercise facilities and equipment, physical
10 training and health related instruction for the purpose of increasing
11 physical fitness and health of its customers.
12 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03687-01-1
