Provides gross income tax deduction for certain health club membership fees and personal training services.

This New Jersey bill (A4478) allows residents to deduct certain health club expenses from their gross income tax. It permits a maximum annual deduction of $5,000 for married couples filing jointly, heads of household, or surviving spouses, and $2,500 for other filers, covering membership fees, initiation costs, and personal training at qualifying fitness facilities. Expenses like spa services, food, childcare, or employer-paid costs are excluded, and the deduction does not apply if the employer covers the expense. The bill defines a "health club" as an establishment where at least 40% of space is dedicated to fitness services, aligning with existing state regulations. It takes effect immediately for taxable years starting after enactment.