Section 1 Short title
This Act may be cited as the “Personal Health Investment Today Act” or the “PHIT Act.”
Personal Health Investment Today Act
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.
Sec. 2 Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care
In general— Section 213(d)(1) 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 adding at the end the following new subparagraph:
“(E) for qualified sports and fitness expenses.”
Qualified sports and fitness expenses— Section 213(d) of such Code is amended by adding at the end the following paragraph:
“(12) Qualified sports and fitness expenses
“(A) In general—The term qualified sports and fitness expenses means amounts paid for—
“(i) membership at a fitness facility,
“(ii) participation or instruction in a program of physical exercise or physical activity, or
“(iii) safety equipment for use in a program (including a self-directed program) of physical exercise or physical activity.
“(B) Dollar limitations
“(i) Overall limitation—The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $500 (twice such amount in the case of a joint return or a head of household (as defined in section 2(b))).
“(ii) Safety equipment—The amount treated as qualified sports and fitness expenses with respect to any item of safety equipment described in subparagraph (A)(iii) shall not exceed $250.
“(C) Certain exclusions
“(i) In general—Golf, hunting, sailing, and horseback riding shall not be treated as a physical exercise or physical activity.
“(ii) Exercise videos, etc—Qualified sports and fitness expenses shall not include videos, books, or similar materials.
“(D) Fitness facility defined—For purposes of subparagraph (A)(i), the term fitness facility means a facility—
“(i) providing instruction in a program of physical exercise or physical activity, offering facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serving as the site of such a program of a State or local government,
“(ii) which is not a private club owned and operated by its members,
“(iii) which does not offer facilities for any activity described in subparagraph (C)(i),
“(iv) whose health or fitness facility is not incidental to its overall function and purpose, and
“(v) which is fully compliant with applicable State and Federal anti-discrimination laws.
“(E) 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 an other component.
“(F) Inflation adjustment—In the case of any taxable year beginning in a calendar year after 2019, the $500 amount in subparagraph (B)(i) and the $250 amount in subparagraph (B)(ii) shall each be increased by an amount equal to—
“(i) such dollar amount, multiplied by
“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting “calendar year 2018” for “calendar year 2016” in subparagraph (A)(ii) thereof.”
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2018.