119-s1144

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1144 Introduced in Senate

    (IS) ]

<DOC>

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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