Bill > S844

This bill, the Personal Health Investment Today Act of 2021 (PHIT Act of 2021), aims to promote health and prevent disease, particularly those related to being overweight or obese, by encouraging healthier lifestyles, providing financial incentives, and increasing individuals' and families' ability to participate in physical fitness activities. The key provision of the bill is to amend the Internal Revenue Code to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care, up to a limit of $1,000 ($2,000 for joint or head of household filers). Qualified expenses include membership at fitness facilities, participation or instruction in physical exercise or activity, and equipment used in such programs. The bill sets some limitations, such as excluding certain types of facilities and requiring equipment to be used exclusively for physical activity.

Budget and Finance

https://www.congress.gov/bill/117th-congress/senate-bill/844/all-info