Bill
Bill > HR1679
summary
Introduced
03/12/2019
03/12/2019
In Committee
03/12/2019
03/12/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
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 or the PHIT Act of 2019, aims to promote health and prevent diseases related to being overweight or obese. It allows a medical care tax deduction of up to $1,000 ($2,000 for joint or head of household returns) per year for "qualified sports and fitness expenses." These expenses include memberships at fitness facilities, participation in physical exercise or activity programs, and equipment used for physical exercise or activity programs. The bill defines fitness facilities, treatment of exercise videos, and limitations related to sports and fitness equipment. The amendments made by this bill would apply to taxable years beginning after the date of its enactment.
Committee Categories
Budget and Finance
Sponsors (96)
Ron Kind (D)*,
Pete Aguilar (D),
Rick Allen (R),
Mark Amodei (R),
Troy Balderson (R),
Nanette Barragán (D),
Joyce Beatty (D),
Earl Blumenauer (D),
Lisa Blunt Rochester (D),
Suzanne Bonamici (D),
Brendan Boyle (D),
Anthony Brindisi (D),
Larry Bucshon (R),
Salud Carbajal (D),
Chris Collins (R),
Gerry Connolly (D),
Angie Craig (D),
Dan Crenshaw (R),
John Curtis (R),
Danny Davis (D),
Rodney Davis (R),
Susan Davis (D),
Madeleine Dean (D),
Peter DeFazio (D),
Theodore Deutch (D),
Michael Doyle (D),
Tom Emmer (R),
Ron Estes (R),
Dwight Evans (D),
Drew Ferguson (R),
Brian Fitzpatrick (R),
Chuck Fleischmann (R),
Jeff Fortenberry (R),
Bill Foster (D),
Josh Gottheimer (D),
Tom Graves (R),
Glenn Grothman (R),
Josh Harder (D),
Andy Harris (R),
Alcee Hastings (D),
Brian Higgins (D),
Katie Hill (D),
Richard Hudson (R),
Jared Huffman (D),
Duncan Hunter (R),
Will Hurd (R),
Bill Johnson (R),
Jim Jordan (R),
Dave Joyce (R),
Mike Kelly (R),
Peter King (R),
Darin LaHood (R),
Ted Lieu (D),
Zoe Lofgren (D),
Sean Maloney (D),
Roger Marshall (R),
Jim McGovern (D),
Alex Mooney (R),
Seth Moulton (D),
Markwayne Mullin (R),
Stephanie Murphy (D),
Eleanor Holmes Norton (D),
Pete Olson (R),
Jimmy Panetta (D),
Ed Perlmutter (D),
Scott Peters (D),
Mike Quigley (D),
Jamie Raskin (D),
Kathleen Rice (D),
Cedric Richmond (D),
David Roe (R),
Max Rose (D),
Harley Rouda (D),
Dutch Ruppersberger (D),
Bobby Rush (D),
Tim Ryan (D),
Terri Sewell (D),
John Shimkus (R),
Adrian Smith (R),
Chris Smith (R),
Lloyd Smucker (R),
Darren Soto (D),
Pete Stauber (R),
Elise Stefanik (R),
Steve Stivers (R),
Tom Suozzi (D),
William Timmons (R),
Paul Tonko (D),
Mike Turner (R),
Filemón Vela (D),
Ann Wagner (R),
Tim Walberg (R),
Steve Watkins (R),
Brad Wenstrup (R),
Bruce Westerman (R),
Roger Williams (R),
Last Action
Referred to the House Committee on Ways and Means. (on 03/12/2019)
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/house-bill/1679/all-info |
| BillText | https://www.congress.gov/116/bills/hr1679/BILLS-116hr1679ih.pdf |
| Bill | https://www.congress.gov/116/bills/hr1679/BILLS-116hr1679ih.pdf.pdf |
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