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HR 1267 115th Congress House

PHIT Act

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: November 29, 2017 Introduced by: Smith, Jason Republican · Missouri See on congress.gov
Taxation Health care costs and insuranceHealth promotion and preventive careIncome tax deductionsPhysical fitness and lifestyle
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Mar 1, 2017
Referred to the House Committee on Ways and Means.
Mar 1, 2017
Introduced in House
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 Latest action March 1, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Personal Health Investment Today Act or the PHIT Act

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.

 Related & companion bills 2
  • HR 6312 Related bill PHIT Act
  • S 482 Related bill PHIT Act of 2017
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 135
All 135 Democratic 34 Republican 29
R
Estes, Ron
Kansas · Jul 11, 2018
 D
Soto, Darren
Florida · Jun 14, 2018
 R
LaHood, Darin
Illinois · May 29, 2018
 R
Harris, Andy
Maryland · May 16, 2018
 R
Smith, Christopher H.
New Jersey · May 3, 2018
 D
McGovern, James P.
Massachusetts · May 1, 2018
Olson, Pete
· May 1, 2018
Collins, Chris
· Apr 24, 2018
Graves, Tom
· Apr 24, 2018
 R
Jordan, Jim
Ohio · Apr 23, 2018
 D
Barragán, Nanette Diaz
California · Mar 26, 2018
Young, David
· Mar 26, 2018
 R
Curtis, John R.
Utah · Mar 19, 2018
 R
Grothman, Glenn
Wisconsin · Mar 14, 2018
Gohmert, Louie
· Mar 13, 2018
 D
Quigley, Mike
Illinois · Mar 13, 2018
 D
Thompson, Mike
California · Mar 13, 2018
 R
Williams, Roger
Texas · Mar 13, 2018
Bass, Karen
· Mar 9, 2018
CROWLEY, JOSEPH
· Mar 9, 2018
 R
Fleischmann, Charles J. "Chuck"
Tennessee · Mar 9, 2018
Faso, John
· Mar 8, 2018
 R
Walberg, Tim
Michigan · Mar 8, 2018
Duncan, Jeff
· Mar 7, 2018
 D
Evans, Dwight
Pennsylvania · Mar 7, 2018
 D
Panetta, Jimmy
California · Mar 5, 2018
Holding, George
· Mar 1, 2018
 D
Scott, David
Georgia · Feb 15, 2018
 D
Cuellar, Henry
Texas · Feb 14, 2018
Dent, Charles
· Feb 2, 2018
 D
Lieu, Ted
California · Jan 19, 2018
Marchant, Kenny
· Dec 11, 2017
 D
Norton, Eleanor Holmes
District of Columbia · Nov 29, 2017
 R
Smucker, Lloyd
Pennsylvania · Nov 29, 2017
 D
Ruiz, Raul
California · Nov 28, 2017
 R
Gosar, Paul A.
Arizona · Nov 13, 2017
Eshoo, Anna
· Nov 3, 2017
KING, PETER
· Nov 3, 2017
 R
Allen, Rick W.
Georgia · Nov 1, 2017
 R
Hudson, Richard
North Carolina · Oct 31, 2017
 D
Schiff, Adam B.
California · Oct 31, 2017
Marino, Tom
· Oct 27, 2017
 D
Garamendi, John
California · Oct 19, 2017
Lance, Leonard
· Oct 19, 2017
Polis, Jared
· Oct 19, 2017
 R
Turner, Michael R.
Ohio · Oct 19, 2017
CLAY, WM.
· Oct 10, 2017
 R
Joyce, David P.
Ohio · Oct 10, 2017
NOLAN, RICHARD
· Oct 10, 2017
 R
Simpson, Michael K.
Idaho · Oct 10, 2017
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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1267: PHIT Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1267/
MLA
"H.R. 1267: PHIT Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1267/.
Bluebook (legal)
H.R. 1267, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1267/.
Markdown link
[H.R. 1267: PHIT Act](https://openamerica.io/bill/115-HR-1267/)
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