S 482 — PHIT Act of 2017

Summary

Personal Health Investment Today Act of 2017 or the PHIT Act of 2017 This bill amends the Internal Revenue Code to allow 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.

Bill Text

• Introduced Introduced in Senate Current html March 01, 2017

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill allows certain amounts paid for physical activity, fitness, and exercise to be treated as medical care expenses under the Internal Revenue Code.

• 26 U.S.C. 213

  or → , or

  This change expands the types of expenses that qualify as medical care to include qualified sports and fitness expenses.

• 26 U.S.C. 213

  . → ``(E) for qualified sports and fitness expenses.''.

  This addition explicitly includes qualified sports and fitness expenses as a category of medical care.

• 26 U.S.C. 213

  ``(12) Qualified sports and fitness expenses.--``(A) In general.--The term `qualified sports and fitness expenses' means amounts paid exclusively for the sole purpose of participating in a physical activity including--``(i) for membership at a fitness facility,``(ii) for participation or instruction in physical exercise or physical activity, or``(iii) for equipment used in a program (including a self-directed program) of physical exercise or physical activity.

  This defines qualified sports and fitness expenses, allowing taxpayers to claim these costs as medical expenses.

• 26 U.S.C. 213

  ``(B) Overall dollar limitation.--The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $1,000 ($2,000 in the case of a joint return or a head of household (as defined in section 2(b))).

  This establishes a cap on the amount that can be claimed for qualified sports and fitness expenses.

• 26 U.S.C. 213

  ``(C) Fitness facility.--For purposes of subparagraph (A)(i), the term `fitness facility' means a facility--``(i) which provides instruction in a program of physical exercise, offers facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serves as the site of such a program of a State or local government,``(ii) which is not a private club owned and operated by its members,``(iii) which does not offer golf, hunting, sailing, or riding facilities,``(iv) the health or fitness component of which is not incidental to its overall function and purpose, and``(v) which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws.

  This defines what constitutes a fitness facility under the new law.

• 26 U.S.C. 213

  ``(D) Treatment of exercise videos, etc.--Videos, books, and similar materials shall be treated as described in subparagraph (A)(ii) if the content of such materials constitutes instruction in a program of physical exercise or physical activity.

  This allows exercise materials to qualify as medical expenses if they provide instruction for physical activity.

• 26 U.S.C. 213

  ``(E) Limitations related to sports and fitness equipment.--Amounts paid for equipment described in subparagraph (A)(iii) shall be treated as qualified sports and fitness expenses only--``(i) if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity,``(ii) in the case of amounts paid for apparel or footwear, if such apparel or footwear is of a type that is necessary for, and is not used for any purpose other than, a specific physical activity, and``(iii) in the case of amounts paid for any single item of sports equipment (other than exercise equipment), to the extent such amounts do not exceed $250.

  This sets conditions under which expenses for fitness equipment can qualify.

• 26 U.S.C. 213

  ``(F) Programs which include components other than physical exercise and physical activity.--Rules similar to the rules of paragraph (6) shall apply in the case of any program that includes physical exercise or physical activity and also other components.

  This clarifies how programs that include non-physical activity components will be treated.

• 26 U.S.C. 213

  ``(12) ... travel and accommodations shall be treated as a separate component.''.

  This specifies that travel and accommodations are not included in qualified sports and fitness expenses.

• 26 U.S.C. 213

  (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

  This sets the effective date for when the changes to the law will start applying.

Action History

1. March 01, 2017

   Introduced in Senate

2. March 01, 2017

   Read twice and referred to the Committee on Finance.

Sponsors

• Christopher Murphy · Cosponsor
• Shelley Moore Capito · Cosponsor
• Joe Donnelly · Cosponsor
• Mike Rounds · Cosponsor
• Johnny Isakson · Cosponsor
• Roger F. Wicker · Cosponsor
• John McCain · Cosponsor
• Tammy Baldwin · Cosponsor
• John Barrasso · Cosponsor
• Jerry Moran · Cosponsor
• Gary C. Peters · Cosponsor
• Roy Blunt · Cosponsor
• Christopher A. Coons · Cosponsor
• Thomas R. Carper · Cosponsor
• King, Angus S., Jr. · Cosponsor
• Dean Heller · Cosponsor
• John Thune · Primary

Subjects