Budget & Taxes

HB 1126 amends Pennsylvania's tax code to create two new provisions: (1) a tax deduction for fitness facilities that provide free or discounted memberships to active-duty military personnel, National Guard members, or reservists, limited to the regular membership fee and not reducing taxable income below zero; and (2) a personal health investment tax credit of up to $600 per year for eligible military members to cover qualified fitness expenses like gym memberships or exercise equipment. The deduction for facilities is only available if they did not claim the same expense for federal taxes. The credit applies to Pennsylvania resident individuals who qualify as active-duty military, National Guard, or reserve members under state definitions. These changes directly affect fitness businesses and military-affiliated taxpayers in Pennsylvania.

HB 1001 exempts compensation received from the Federal or State Government or Jet Rescue Air Ambulance (or its agent) related to the Med Jets Flight 056 crash (January 31, 2025, in Philadelphia) from Pennsylvania personal income tax. This bill directly affects individuals who received such payments due to the crash, making that compensation non-taxable under the state's tax code. The key provision adds a specific exception to the Tax Reform Code of 1971, removing this income from taxable categories. The exemption applies only to payments tied to this single, specific incident.