Bill > HR2369

This bill, known as the Personal Health Investment Today (PHIT) Act of 2025, aims to promote health and prevent disease by encouraging healthier lifestyles and providing financial incentives for physical fitness. The bill would amend the Internal Revenue Code to allow taxpayers to treat certain sports and fitness expenses as medical expenses for tax purposes. Specifically, it would permit individuals to deduct up to $1,000 annually ($2,000 for joint returns) for qualified expenses such as fitness facility memberships, physical exercise instruction, and exercise equipment. Eligible expenses include membership fees at fitness facilities that provide exercise instruction, equipment used exclusively for physical activity, and even certain exercise videos and books. The bill places restrictions on the types of equipment and facilities that qualify, excluding private clubs, golf facilities, and general sporting equipment over $250. Notably, the legislation seeks to reduce financial barriers to physical activity and incentivize Americans to engage in more exercise, with the broader goal of preventing health issues related to being overweight or inactive. These tax deductions would apply to taxable years following the bill's enactment.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2369/all-info