HR 6312 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: July 11, 2018 Introduced by: Smith, Jason Republican · Missouri See on congress.gov

Taxation Health care costs and insuranceHealth promotion and preventive careIncome tax deductionsPhysical fitness and lifestyleSports and recreation facilities

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

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Latest action July 19, 2018

Placed on the Union Calendar, Calendar No. 655.

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.

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