To amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care.

Introduced in House
Personal Health Investment Today Act or the PHIT Act 

This bill amends the Internal Revenue Code to allow a medical care tax deduction
for up to $1,000 ($2,000 for a joint return or a head of household) of qualified
sports and fitness expenses per year. The bill defines "qualified sports and
fitness expenses" as amounts paid exclusively for the sole purpose of
participating in a physical activity, including: (1) fitness facility
memberships, (2) physical exercise or activity programs, and (3) equipment for a
physical exercise or activity program.



  • Referred to the House Committee on Ways and Means.

    Mar 1st, 2017
  • Introduced in House

    Mar 1st, 2017
  • Introduced in House

    Mar 1st, 2017