Bill Text: NY A03159 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides for credit against personal income tax for membership in a health facility or gymnasium.

Spectrum: Moderate Partisan Bill (Democrat 9-1)

Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A03159 Detail]

Download: New_York-2011-A03159-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3159
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 24, 2011
                                      ___________
       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    S 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