Summary: S.680 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for S.680. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/06/2019)

Personal Health Investment Today Act of 2019 or the PHIT Act of 2019

This bill allows 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.