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HR 2105 111th Congress House

PHIT Act of 2009

Official title: 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.

Introduced: March 15, 2010 See on congress.gov
Taxation Health promotion and preventive careIncome tax deductionsPhysical fitness and lifestyle
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 27, 2009
Referred to the House Committee on Ways and Means.
Apr 27, 2009
Introduced in House
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 Latest action April 27, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Personal Health Investment Today Act of 2009 or the PHIT Act of 2009 - Amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for married couples filing jointly or heads of household) of qualified sports and fitness expenses. Defines "qualified sports and fitness expenses" as amounts paid for fitness center memberships, physical exercise programs, and exercise equipment.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 3 Republican 2
D
Bishop, Sanford D.
Georgia · Mar 15, 2010
 R
Cole, Tom
Oklahoma · Mar 15, 2010
Lee, Christopher
· Mar 15, 2010
Arcuri, Michael
· Mar 10, 2010
 R
Moran, Jerry
Kansas · Jul 10, 2009
 D
Baldwin, Tammy
Wisconsin · Jun 12, 2009
Carney, Christopher
· May 5, 2009
 D
Kaptur, Marcy
Ohio · May 5, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2105: PHIT Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-2105/
MLA
"H.R. 2105: PHIT Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-2105/.
Bluebook (legal)
H.R. 2105, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2105/.
Markdown link
[H.R. 2105: PHIT Act of 2009](https://openamerica.io/bill/111-HR-2105/)
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