LRB-3799/1
MES:ch:rs
2005 - 2006 LEGISLATURE
December 8, 2005 - Introduced by Representatives Hines, F. Lasee, Kreibich, Vos,
Lehman, Krawczyk, Towns, Musser, Albers, Suder, Ballweg and Molepske,
cosponsored by Senators Harsdorf, A. Lasee, Leibham and Breske. Referred
to Committee on Public Health. Referred to Joint Survey Committee on Tax
Exemptions.
AB861,1,2
1An Act to create 71.05 (6) (b) 39. of the statutes;
relating to: creating an
2individual income tax deduction for health and fitness center memberships.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax deduction for any amount that is paid
by an individual each year for a health and fitness center membership. Under the
bill, a health and fitness center is defined as an establishment the primary purpose
of which is to provide recreational services or facilities that are purported to assist
patrons in physical exercise, in weight control, or in figure development, and
includes a health and fitness center, studio, salon, or club.
Under the bill, the deduction may not be claimed for amounts paid to a facility
the primary purpose of which is to provide services or facilities that are primarily a
part of a course of rehabilitation or therapy prescribed by a physician or physical
therapist to treat a physical injury or dysfunction and that are aimed primarily at
patients of a hospital or an affiliated entity and not at the general public and that
is located within the physical confines of a hospital.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for
a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB861, s. 1
1Section
1. 71.05 (6) (b) 39. of the statutes is created to read:
AB861,2,42
71.05
(6) (b) 39. Any amount paid by an individual in the taxable year to which
3the claim relates for a membership to a health and fitness center, as defined in s.
470.11 (4m) (c).
AB861,2,96
(1) This act first applies to taxable years beginning on January 1 of the year
7in which this subsection takes effect, except that if this subsection takes effect after
8July 31 this act first applies to taxable years beginning on January 1 of the year
9following the year in which this subsection takes effect.
