WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
Introduced
House Bill 2671
By Delegates Funkhouser, Rohrbach, B. Smith, Ferrell, Butler, Hillenbrand, Masters, Miller, Ridenour, Flanigan, and Browning
[Introduced February 20, 2025; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-27, relating to creating an income tax exemption for memberships to gyms in West Virginia; setting exemption at $60 per month with a total of $720 per year.
Be it enacted by the Legislature of West Virginia:
There shall be an income tax exemption for those West Virginians who have gym memberships at gyms within the state. This exemption shall be $60 per month and be capped at $720 per year.
NOTE: The purpose of this bill is to create an income tax exemption for memberships to gyms in West Virginia and to set the exemption at $60 per month with a total of $720 per year.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.