Bill > S1144

This bill aims to amend the Internal Revenue Code to allow taxpayers to treat certain sports and fitness expenses as medical care expenses for tax purposes. Specifically, the bill permits individuals to claim up to $1,000 ($2,000 for joint returns) in qualified sports and fitness expenses as a tax deduction. These expenses can include fitness facility memberships, physical exercise instruction, and equipment used for physical activities. To qualify, fitness facilities must provide exercise instruction, not be private member-owned clubs, and not primarily offer activities like golf or hunting. Equipment deductions are limited, with apparel and footwear only qualifying if they are specifically necessary for a particular physical activity, and sports equipment limited to $250 per item. The bill's purpose is to promote healthier lifestyles by providing financial incentives that make physical fitness more affordable, with the broader goal of preventing health issues related to being overweight or obese. These tax deductions would apply to taxable years following the Act's enactment, encouraging individuals and families to invest in their physical health by reducing the financial burden of fitness-related expenses.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1144/all-info