S 2218 114th Congress Senate

PHIT Act of 2015

Official title: A bill 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: October 29, 2015 Introduced by: Thune, John Republican · South Dakota See on congress.gov

Taxation Health care costs and insuranceHealth promotion and preventive careIncome tax deductionsPhysical fitness and lifestyle

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Oct 29, 2015

Read twice and referred to the Committee on Finance.

Oct 29, 2015

Introduced in Senate

Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

Latest action October 29, 2015

Read twice and referred to the Committee on Finance.

Plain-English summary Congressional Research Service

Personal Health Investment Today Act of 2015 or the PHIT Act of 2015

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. The bill defines "qualified sports and fitness expenses" as amounts paid exclusively for the sole purpose of participating in a physical activity, including: (1) for membership at a fitness facility, (2) for participation or instruction in physical exercise or activity, or (3) for equipment used in a program (including a self-directed program) of physical exercise or activity.

Related & companion bills 1

Bill text 1 version