Authorizes tax deduction for gym memberships and personal training.

The bill amends the Ohio Revised Code to allow a tax deduction for physical fitness facility services and personal training in fitness activities. The deduction is limited to $1,500 per taxable year. The bill specifies that the deduction applies to services provided in Ohio. It also clarifies that the deduction is in addition to any other deductions allowed under the tax code.

Authorizes tax deduction for gym memberships and personal training.

The bill amends the Ohio Revised Code to allow a tax deduction for physical fitness facility services and personal training in fitness activities. The deduction is limited to $1,500 per taxable year. The bill specifies that the deduction applies to services provided in Ohio. It also clarifies that the deduction is in addition to any other deductions allowed under the tax code.