House File 2155 - Introduced HOUSE FILE 2155 BY HELLAND A BILL FOR An Act providing a deduction from the computation of net income 1 for purposes of the individual income tax for the cost 2 of personal wellness services and including retroactive 3 applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5382YH (9) 83 tw/sc

H.F. 2155 Section 1. Section 422.7, Code Supplement 2009, is amended 1 by adding the following new subsection: 2 NEW SUBSECTION . 34. Subtract, to the extent not otherwise 3 deducted in computing adjusted gross income, the amounts paid 4 for the purchase of personal wellness services for the taxpayer 5 or the taxpayer’s spouse or dependent. For purposes of this 6 subsection, “personal wellness services” means a fitness club 7 or gym membership, consultations with a personal trainer, or 8 consultations with a nutritionist or dietician. 9 Sec. 2. Section 422.9, subsection 2, paragraph g, Code 10 Supplement 2009, is amended to read as follows: 11 g. If the taxpayer has a deduction for medical care expenses 12 under section 213 of the Internal Revenue Code, the taxpayer 13 shall recompute for the purposes of this subsection the amount 14 of the deduction under section 213 by excluding from medical 15 care, as defined in section 213, the amount subtracted under 16 section 422.7, subsection 29 or section 422.7, subsection 17 34, to the extent the amount deducted under section 422.7, 18 subsection 34, is considered a medical care expense . 19 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 20 retroactively to January 1, 2010, for tax years beginning on 21 or after that date. 22 EXPLANATION 23 This bill provides a deduction from the computation of net 24 income for individual income tax purposes for amounts paid for 25 the purchase of personal wellness services for the taxpayer 26 or the taxpayer’s spouse or dependent. “Personal wellness 27 services” means a fitness club or gym membership, consultations 28 with a personal trainer, or consultations with a nutritionist 29 or dietician. This deduction is taken prior to the taking of 30 either the standard deduction or itemized deductions. 31 Under certain circumstances, personal wellness services 32 might also qualify for medical care deductions. The bill 33 provides for the recomputation of the medical care itemized 34 deduction if personal wellness services have already been 35 -1- LSB 5382YH (9) 83 tw/sc 1/ 2

H.F. 2155 deducted when computing net income, to the extent those 1 personal wellness services are considered medical care. 2 The bill applies retroactively to January 1, 2010, for tax 3 years beginning on or after that date. 4 -2- LSB 5382YH (9) 83 tw/sc 2/ 2