summary
Introduced
03/06/2019
03/06/2019
In Committee
03/06/2019
03/06/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
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. This bill allows a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses per year. The bill defines "qualified sports and fitness expenses" as amounts paid exclusively for the sole purpose of participating in a physical activity, including (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) equipment for a physical exercise or activity program.
AI Summary
This bill, the Personal Health Investment Today Act of 2019 (PHIT Act of 2019), aims to promote healthier lifestyles and increase participation in physical fitness activities by allowing a tax deduction of up to $1,000 ($2,000 for joint or head of household returns) for qualified sports and fitness expenses. Qualified expenses include memberships at fitness facilities, participation or instruction in physical exercise or activity programs, and equipment used in such programs. The bill defines a "fitness facility" as one that provides physical exercise instruction or facilities, is not a private club, and does not primarily offer golf, hunting, sailing, or riding. The amendments made by this bill would apply to taxable years beginning after its enactment.
Committee Categories
Budget and Finance
Sponsors (15)
John Thune (R)*,
Tammy Baldwin (D),
John Barrasso (R),
John Boozman (R),
Shelley Moore Capito (R),
Kevin Cramer (R),
Johnny Isakson (R),
Angus King (I),
Lisa Murkowski (R),
Chris Murphy (D),
David Perdue (R),
Gary Peters (D),
Mike Rounds (R),
Kyrsten Sinema (I),
Roger Wicker (R),
Last Action
Read twice and referred to the Committee on Finance. (on 03/06/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/116th-congress/senate-bill/680/all-info |
| BillText | https://www.congress.gov/116/bills/s680/BILLS-116s680is.pdf |
| Bill | https://www.congress.gov/116/bills/s680/BILLS-116s680is.pdf.pdf |
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