[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1144 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 1144
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.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 26, 2025
Mr. Thune (for himself and Mr. Murphy) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Personal Health Investment Today Act
of 2025'' or the ``PHIT Act of 2025''.
SEC. 2. PURPOSE.
The purpose of this Act is to promote health and prevent disease,
particularly diseases related to being overweight or obese, by--
(1) encouraging healthier lifestyles;
(2) providing financial incentives to ease the financial
burden of engaging in healthy behavior; and
(3) increasing the ability of individuals and families to
participate in physical fitness activities.
SEC. 3. CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIVITY, FITNESS, AND
EXERCISE TREATED AS AMOUNTS PAID FOR MEDICAL CARE.
(a) In General.--Paragraph (1) of section 213(d) of the Internal
Revenue Code of 1986 is amended by striking ``or'' at the end of
subparagraph (C), by striking the period at the end of subparagraph (D)
and inserting ``, or'', and by inserting after subparagraph (D) the
following new subparagraph:
``(E) for qualified sports and fitness expenses.''.
(b) Qualified Sports and Fitness Expenses.--Subsection (d) of
section 213 of the Internal Revenue Code of 1986 is amended by adding
at the end the following new paragraph:
``(12) Qualified sports and fitness expenses.--
``(A) In general.--The term `qualified sports and
fitness expenses' means amounts paid exclusively for
the sole purpose of participating in a physical
activity including--
``(i) for membership at a fitness facility,
``(ii) for participation or instruction in
physical exercise or physical activity, or
``(iii) for equipment used in a program
(including a self-directed program) of physical
exercise or physical activity.
``(B) Overall dollar limitation.--The aggregate
amount treated as qualified sports and fitness expenses
with respect to any taxpayer for any taxable year shall
not exceed $1,000 ($2,000 in the case of a joint return
or a head of household (as defined in section 2(b))).
``(C) Fitness facility.--For purposes of
subparagraph (A)(i), the term `fitness facility' means
a facility--
``(i) which provides instruction in a
program of physical exercise, offers facilities
for the preservation, maintenance,
encouragement, or development of physical
fitness, or serves as the site of such a
program of a State or local government or an
organization described in section 501(c)(3) and
exempt from tax under section 501(a),
``(ii) which is not a private club owned
and operated by its members,
``(iii) which does not offer golf, hunting,
sailing, or riding facilities,
``(iv) the health or fitness component of
which is not incidental to its overall function
and purpose, and
``(v) which is fully compliant with the
State of jurisdiction and Federal anti-
discrimination laws.
``(D) Treatment of exercise videos, etc.--Videos,
books, and similar materials shall be treated as
described in subparagraph (A)(ii) if the content of
such materials constitutes instruction in a program of
physical exercise or physical activity.
``(E) Limitations related to sports and fitness
equipment.--Amounts paid for equipment described in
subparagraph (A)(iii) shall be treated as qualified
sports and fitness expenses only--
``(i) if such equipment is utilized
exclusively for participation in fitness,
exercise, sport, or other physical activity,
``(ii) in the case of amounts paid for
apparel or footwear, if such apparel or
footwear is of a type that is necessary for,
and is not used for any purpose other than, a
specific physical activity, and
``(iii) in the case of amounts paid for any
single item of sports equipment (other than
exercise equipment), to the extent such amounts
do not exceed $250.
``(F) Programs which include components other than
physical exercise and physical activity.--Rules similar
to the rules of paragraph (6) shall apply in the case
of any program that includes physical exercise or
physical activity and also other components. For
purposes of the preceding sentence, travel and
accommodations shall be treated as a separate
component.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
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