This bill proposes the addition of a new section, designated 11-21-27, to the Code of West Virginia, 1931, which establishes an income tax exemption for gym memberships within the state. The exemption is set at $60 per month, amounting to a total of $720 per year for eligible West Virginians who maintain gym memberships at local facilities.

The intent of the bill is to encourage physical fitness and support local gyms by providing a financial incentive through tax relief. By implementing this exemption, the legislation aims to promote healthier lifestyles among residents while also benefiting the state's economy by potentially increasing gym membership rates.

Statutes affected:
Introduced Version: 11-21-27