THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY McGEEHAN, BISHOP, BRIGGS, BROWN, CALTAGIRONE, CARROLL, CONKLIN, DALEY, DONATUCCI, GEIST, GERBER, JOSEPHS, KILLION, KULA, MAHONEY, MILNE, MURT, PAYTON, QUINN, READSHAW AND THOMAS, APRIL 19, 2010

REFERRED TO COMMITTEE ON FINANCE, APRIL 19, 2010  

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," authorizing a tax credit for healthy living

expenses.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Article XVIII-C of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, added July

9, 2008 (P.L.922, No.66), is amended to read:

ARTICLE XVIII-C

[(Reserved)]

HEALTHY LIVING TAX CREDIT

Section 1801-C.  Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Department."  The Department of Revenue of the Commonwealth.

"Qualified expenses relating to healthy living."  Expenses

relating to any of the following:

(1)  The purchase of exercise equipment.

(2)  The cost of membership at a gym or other similar

facility.

(3)  The cost of a class involving physical activity,

including sports, dance or martial arts.

(4)  Other healthy living expenses as determined by the

Department of Revenue.

Section 1802-C.  Tax credit.

(a)  General rule.--Except as provided in this article, a

taxpayer may claim a tax credit equal to the amount paid by the

taxpayer during the taxable year for qualified expenses relating

to healthy living against the tax imposed under Article III.

(b)  Limit.--A claim for a tax credit under subsection (a)

may not exceed $1,000 in a taxable year.

Section 1803-C.  Payment for child's expenses.

A taxpayer who is a parent or legal guardian, or another

taxpayer filing a joint individual income tax return with the

taxpayer, who paid for qualified expenses relating to healthy

living for his or her child shall be allowed a tax credit

pursuant to this article.

Section 1804-C.  Regulations.

The department shall promulgate regulations necessary for the

implementation and administration of this article.

Section 2.  This act shall apply to all tax years beginning

after December 31, 2010.

Section 3.  This act shall take effect in 60 days.