What does Preamble of PHIT Act of 2025 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would treat certain payments for physical activity, fitness, and exercise as payments for medical care.

What does SHORT TITLE. of PHIT Act of 2025 do?

This bill is formally titled the Personal Health Investment Today Act of 2025.

What does PURPOSE. of PHIT Act of 2025 do?

This Act aims to promote health and prevent disease. It specifically targets diseases related to being overweight or obese. The Act intends to encourage healthier lifestyles. It proposes financial incentives to support healthy behavior. The Act seeks to increase participation in physical fitness activities for individuals and families.

What does CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIVITY, FITNESS, AND of PHIT Act of 2025 do?

This section amends the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care. It introduces the term 'qualified sports and fitness expenses,' which includes membership at a fitness facility, participation or instruction in physical exercise, and equipment used in a program of physical exercise. The aggregate amount treated as qualified sports and fitness expenses is limited to $1,000 for individuals and $2,000 for joint returns or heads of household. A 'fitness facility' is defined as a facility providing instruction or facilities for physical fitness, not a private club, and compliant with anti-discrimination laws. Videos, books, and similar materials are considered qualified expenses if they provide instruction in physical exercise. Equipment expenses are limited to $250 per item, and apparel/footwear must be necessary for a specific physical activity. Programs with components other than physical exercise are subject to rules similar to paragraph (6) of the existing code, with travel and accommodations treated as separate components. These amendments apply to taxable years beginning after the date of enactment of this Act.

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PHIT Act of 2025

Last updated: 3/26/2025 · Introduced: 3/26/2025

Author: Mike Kelly (R-PA)

TL;DR (AI)

The PHIT Act of 2025 allows taxpayers to treat qualified fitness expenses, such as gym memberships and exercise equipment, as medical expenses for federal tax purposes.
Individuals can deduct up to $1,000 and joint filers up to $2,000 annually for these 'qualified sports and fitness expenses'.
The bill defines 'fitness facility' and outlines specific rules for eligible expenses, including limitations on equipment costs and requirements for instructional materials.

119th Congressin committeeS. 1144(In Committee)Official page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

4 sections

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