I
119THCONGRESS
1
STSESSION H. R. 2369
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 HOUSE OF REPRESENTATIVES
MARCH26, 2025
Mr. K
ELLYof Pennsylvania (for himself, Mr. PANETTA, and Mr.
F
ITZPATRICK) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat cer-
tain amounts paid for physical activity, fitness, and exer-
cise as amounts paid for medical care.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Personal Health In-4
vestment Today Act of 2025’’ or the ‘‘PHIT Act of 2025’’. 5
SEC. 2. PURPOSE. 6
The purpose of this Act is to promote health and pre-7
vent disease, particularly diseases related to being over-8
weight or obese, by— 9
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(1) encouraging healthier lifestyles; 1
(2) providing financial incentives to ease the fi-2
nancial burden of engaging in healthy behavior; and 3
(3) increasing the ability of individuals and 4
families to participate in physical fitness activities. 5
SEC. 3. CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIVITY, 6
FITNESS, AND EXERCISE TREATED AS 7
AMOUNTS PAID FOR MEDICAL CARE. 8
(a) I
NGENERAL.—Paragraph (1) of section 213(d) 9
of the Internal Revenue Code of 1986 is amended by strik-10
ing ‘‘or’’ at the end of subparagraph (C), by striking the 11
period at the end of subparagraph (D) and inserting ‘‘, 12
or’’, and by inserting after subparagraph (D) the following 13
new subparagraph: 14
‘‘(E) for qualified sports and fitness ex-15
penses.’’. 16
(b) Q
UALIFIEDSPORTS ANDFITNESSEXPENSES.— 17
Subsection (d) of section 213 of the Internal Revenue 18
Code of 1986 is amended by adding at the end the fol-19
lowing new paragraph: 20
‘‘(12) Q
UALIFIED SPORTS AND FITNESS EX -21
PENSES.— 22
‘‘(A) I
N GENERAL.—The term ‘qualified 23
sports and fitness expenses’ means amounts 24
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paid exclusively for the sole purpose of partici-1
pating in a physical activity including— 2
‘‘(i) for membership at a fitness facil-3
ity, 4
‘‘(ii) for participation or instruction in 5
physical exercise or physical activity, or 6
‘‘(iii) for equipment used in a pro-7
gram (including a self-directed program) of 8
physical exercise or physical activity. 9
‘‘(B) O
VERALL DOLLAR LIMITATION .—The 10
aggregate amount treated as qualified sports 11
and fitness expenses with respect to any tax-12
payer for any taxable year shall not exceed 13
$1,000 ($2,000 in the case of a joint return or 14
a head of household (as defined in section 15
2(b))). 16
‘‘(C) F
ITNESS FACILITY.—For purposes of 17
subparagraph (A)(i), the term ‘fitness facility’ 18
means a facility— 19
‘‘(i) which provides instruction in a 20
program of physical exercise, offers facili-21
ties for the preservation, maintenance, en-22
couragement, or development of physical 23
fitness, or serves as the site of such a pro-24
gram of a State or local government or an 25
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organization described in section 501(c)(3) 1
and exempt from tax under section 501(a), 2
‘‘(ii) which is not a private club owned 3
and operated by its members, 4
‘‘(iii) which does not offer golf, hunt-5
ing, sailing, or riding facilities, 6
‘‘(iv) the health or fitness component 7
of which is not incidental to its overall 8
function and purpose, and 9
‘‘(v) which is fully compliant with the 10
State of jurisdiction and Federal anti-dis-11
crimination laws. 12
‘‘(D) T
REATMENT OF EXERCISE VIDEOS , 13
ETC.—Videos, books, and similar materials 14
shall be treated as described in subparagraph 15
(A)(ii) if the content of such materials con-16
stitutes instruction in a program of physical ex-17
ercise or physical activity. 18
‘‘(E) L
IMITATIONS RELATED TO SPORTS 19
AND FITNESS EQUIPMENT .—Amounts paid for 20
equipment described in subparagraph (A)(iii) 21
shall be treated as qualified sports and fitness 22
expenses only— 23
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‘‘(i) if such equipment is utilized ex-1
clusively for participation in fitness, exer-2
cise, sport, or other physical activity, 3
‘‘(ii) in the case of amounts paid for 4
apparel or footwear, if such apparel or 5
footwear is of a type that is necessary for, 6
and is not used for any purpose other 7
than, a specific physical activity, and 8
‘‘(iii) in the case of amounts paid for 9
any single item of sports equipment (other 10
than exercise equipment), to the extent 11
such amounts do not exceed $250. 12
‘‘(F) P
ROGRAMS WHICH INCLUDE COMPO -13
NENTS OTHER THAN PHYSICAL EXERCISE AND 14
PHYSICAL ACTIVITY.—Rules similar to the rules 15
of paragraph (6) shall apply in the case of any 16
program that includes physical exercise or phys-17
ical activity and also other components. For 18
purposes of the preceding sentence, travel and 19
accommodations shall be treated as a separate 20
component.’’. 21
(c) E
FFECTIVEDATE.—The amendments made by 22
this section shall apply to taxable years beginning after 23
the date of the enactment of this Act. 24
Æ
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