New Jersey A4478 allows a gross income tax deduction for certain health club membership fees and personal training services.
New Jersey A4478 provides a gross income tax deduction for eligible expenses related to health club membership fees and personal training services. The deduction is capped at $5,000 for married individuals filing a joint return or individuals filing as head of household or as a surviving spouse, and $2,500 for married individuals filing separately or unmarried individuals. Eligible expenses include initiation fees, monthly or annual fees for health club services, and personal training services. The deduction does not apply to expenses reimbursed or paid by an employer.
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