What does Preamble of S 1144 do?

This bill, formally titled '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,' aims to modify the Internal Revenue Code. The bill proposes to treat payments for physical activity, fitness, and exercise as medical care expenses.

What does SHORT TITLE. of S 1144 do?

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

What does PURPOSE. of S 1144 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 behaviors. 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 S 1144 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 defines 'qualified sports and fitness expenses' to include 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 exercise instruction or facilities for physical fitness, excluding private clubs and those offering certain recreational facilities. Videos, books, and similar materials are treated as 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. Rules similar to paragraph (6) apply to programs that include components other than physical exercise and physical activity, with travel and accommodations treated as separate components. The amendments apply to taxable years beginning after the date of enactment of this Act.

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PHIT Act of 2025 — S. 1144

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

Author: John Thune (R-SD)

TL;DR (AI)

This bill allows taxpayers to deduct qualified sports and fitness expenses, such as gym memberships and exercise equipment, as medical care expenses.
Qualified expenses are capped at $1,000 for individuals and $2,000 for couples or heads of household annually.
The bill defines 'fitness facility' and outlines specific rules for what constitutes a qualified expense, including limitations on equipment costs and requirements for apparel/footwear.

119th Congressin committeeOfficial page

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Other Sections

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

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