This opens up a serious can of worms:
How about being an actor or model who needs to maintain a certain level of fitness for their self-employment? The same could go for self-employed.. anyone who needs to maintain flexibility and strength to do their job and has had a doctor tell them they need to do XYZ exercises in a gym or pool that they don't have access to at home.
I work in the entertainment field and we all are employees but for like 1day to a few weeks. I work as a producer (not an actor as mentioned above) but get paid 1099 and W2 (see HB-85 in CA). So, now what is self-employed becomes nuts. We are all freelance but "self-employed" on some gigs and not others depending on what the company decides to do.
My doctor actually told me to swim and do exercises that I couldn't do at home to undo lots of issues and I do have a note. I'm very tempted to "write off" the difference between a basic gym membership and a membership to a club with a pool and advanced equip have my doctor's note as a back up.
I suppose TOO if you are self-employed that if the club had business amenities and you networked there, that would be a separate type of business expense and you could just take the whole club? Or, maybe again some percentage of what you do there that's business and what you do there that's for what your doctor tells you to do there?
