An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for definitions and providing for physical health improvement tax credit.

This Pennsylvania bill creates a new tax credit for residents who spend money on physical health improvements, such as gym memberships and in-person exercise classes. To qualify, taxpayers must have a household income at or below 300% of the federal poverty limit, with a maximum credit of $500 for individuals or $1,000 for married couples filing jointly. The credit is non-refundable, meaning it can only reduce tax owed to zero and cannot result in a refund, and it specifically excludes costs for books, virtual training, or personal trainers.