Businesses would receive a tax credit equal to 10 percent of what they spend each year to improve the fitness of their employees -- everything from building on-site workout rooms to subsidizing health club memberships -- under a bill pending in the state Assembly. The measure also would allow employers to claim the same credit for half the cost of hiring a person or company to provide nutritional advice, yoga instruction or substance-abuse prevention. "We're trying to help people get into healthy, active lifestyles to prevent them from needing the hospital in the first place," said the bill's author, Assemblyman...