A while back I wrote about a proposed junk food tax. Proponents of junk food taxes argue that maintaining good health amoung individuals in society is an important public policy consideration. But there are components to a healthy lifestyle beyond avoiding junk food. Fitness through physical activity is frequently cited as a critical element of healthy lifestyle. Daily exercise and weight control is the bedrock of the nutrition pyramid published by the Harvard School of Public Health. And the Presidential Council on Physical Fitness and Sports reports that “Adults 18 and older need 30 minutes of physical activity on five or more days a week to be healthy; children and teens need 60 minutes of activity a day for their health.” ((http://www.fitness.gov/resources_factsheet.htm)) In response to these calls for increased physical fitness, some are proposing a fitness tax credit. If the health of individuals is indeed an important public policy objective, then a fitness tax credit, a tax credit that makes fitness resources more accessible, may be a worthy consideration.