Skip to main content
HR 6312 115th Congress House Taxation Health care costs and insurance Health promotion and preventive care Income tax deductions Physical fitness and lifestyle Sports and recreation facilities

PHIT Act

Introduced: July 6, 2018 Introduced by: Smith, Jason Republican · Missouri See on congress.gov
Sign in to write a letter Sign in to watch
 Everywhere this bill has been 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 19, 2018
Placed on the Union Calendar, Calendar No. 655.
Jul 19, 2018
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-846.
Jul 11, 2018
Ordered to be Reported (Amended) by the Yeas and Nays: 28 - 7.
Jul 11, 2018
Committee Consideration and Mark-up Session Held.
Jul 6, 2018
Referred to the House Committee on Ways and Means.
Jul 6, 2018
Introduced in House
 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 qualified sports and fitness expenses. The deduction applies to amounts paid for: (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) safety equipment for use in a physical exercise or activity program.

The overall deduction is limited to $500 per year (twice the amount in the case of a joint return or a head of household), and a deduction for safety equipment may not exceed $250. The bill requires the limits to be adjusted for inflation after 2019.

The deduction does not include expenses for golf, hunting, sailing, horseback riding, and videos or books.

What's happening now July 19, 2018

Placed on the Union Calendar, Calendar No. 655.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1