No, health club fees are not deductible, even if there is a job requirement to stay in excellent physical condition. 
A firefighter was denied a deduction for gym membership expenses in which he claimed that fitness was a mandatory requirement of a firefighter. He argued that the gym membership fee was an ordinary and necessary expense of his employment as a professional firefighter. He contended that fitness is mandatory since a healthy body is important to the performance of his duties as a firefighter. Petitioner succinctly explained: “my tool is my body.” The court denied the deduction stating that a gym membership is an inherently personal expense (Lorenzo Battle v. Commissioner, TC Summary Opinion 2007-27).