No. IRC Section 274(a)(3) specifically denies a deduction for membership fees/dues at health clubs or similar organizations. IRS guidance provides that fees for specific medical services (such as on a per-session basis) at a health club might be eligible if the individual is under a physician’s care for a specific medical condition, and the physician prescribed the session as medically necessary to treat that condition (e.g., rehab after knee surgery). It is the health club membership dues/fees themselves that are not eligible under any circumstances.