Creating an income tax deduction for gym memberships

HB 2671 creates a $60 monthly (capped at $720 annually) income tax exemption for West Virginia residents who pay for gym memberships at facilities located within the state. This provision directly affects individual taxpayers who maintain gym memberships at in-state fitness centers. The bill sets a specific, fixed amount for the exemption with a clear annual cap, rather than offering a percentage-based deduction. It applies to personal income tax returns filed by West Virginia residents who meet the membership requirement. The bill is currently pending in the House Finance Committee.