S T A T E O F N E W Y O R K
________________________________________________________________________
3105
2009-2010 Regular Sessions
I N A S S E M B L Y
January 22, 2009
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Introduced by M. of A. MORELLE, WEPRIN, DESTITO, FIELDS, WRIGHT, ESPAIL-
LAT, SCHROEDER -- Multi-Sponsored by -- M. of A. CYMBROWITZ, JOHN,
KOON, 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:
Section 1. Section 606 of the tax law is amended by adding a new
subsection (qq) to read as follows:
(QQ) CREDIT FOR MEMBERSHIP IN A HEALTH FACILITY OR GYMNASIUM. (1) FOR
YEARS BEGINNING AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND NINE, A
TAXPAYER SHALL BE ALLOWED A CREDIT IN THE AMOUNT OF FIFTY DOLLARS FOR AN
INDIVIDUAL MEMBERSHIP AND TWO HUNDRED DOLLARS FOR A FAMILY MEMBERSHIP IN
A HEALTH FACILITY OR GYMNASIUM.
(2) FOR PURPOSES OF THIS SECTION "HEALTH FACILITY OR GYMNASIUM" MEANS
ANY BUSINESS WHICH PROVIDES EXERCISE FACILITIES AND EQUIPMENT, PHYSICAL
TRAINING AND HEALTH RELATED INSTRUCTION FOR THE PURPOSE OF INCREASING
PHYSICAL FITNESS AND HEALTH OF ITS CUSTOMERS.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05377-01-9