SACRAMENTO, CA — A pending bill in the California Assembly would give businesses a tax credit to improve the fitness of their employees. The credit would be equal to 10 percent of what businesses spend each year on fitness improvement.

Bill AB1439, introduced by Assemblyman Lloyd Levine, D-Van Nuys, says that fitness expenditures include an employee gym, swimming pool, weight room, tracks, courts and sports fields. Other costs that would count toward the credit include equipping an amateur athletic team and subsidizing health club memberships for workers.