Pennsylvania SB1319 introduces a physical health improvement tax credit for low-income residents.

Pennsylvania SB1319 amends the state's personal income tax to include a physical health improvement tax credit. This credit applies to resident individual taxpayers with a gross monthly household income at or below 300% of the Federal poverty limit. The credit covers qualified sports and fitness expenses, excluding certain items like videos, books, remote instruction, and one-on-one personal training. The credit amount is capped at $500 for individual taxpayers and $1,000 for those filing jointly. The credit cannot be refunded or carried over to other years.

Pennsylvania SB1319 introduces a physical health improvement tax credit for low-income residents.

Pennsylvania SB1319 amends the state's personal income tax to include a physical health improvement tax credit. This credit applies to resident individual taxpayers with a gross monthly household income at or below 300% of the Federal poverty limit. The credit covers qualified sports and fitness expenses, excluding certain items like videos, books, remote instruction, and one-on-one personal training. The credit amount is capped at $500 for individual taxpayers and $1,000 for those filing jointly. The credit cannot be refunded or carried over to other years.