ST. PAUL — Some smaller measures in tax plans on the table in Minnesota’s budget discussion aim to make a big impact on public health and child safety.

They won’t get the attention of business property tax breaks or across-the-board income exemptions causing clashes, but the measures stand a decent chance of happening.

One is a fitness club expense credit. Both the House and Senate bills have language to give tax protection to people whose employers defray part or all of their monthly gym fees — as long as the employee works out several times per month.

Another would make child car or booster seats that meet certain federal safety standards free from sales taxes. For now, the Senate is alone on that.