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S 844 117th Congress Senate Taxation Health care costs and insurance Health promotion and preventive care Income tax deductions Physical fitness and lifestyle

PHIT Act of 2021

Introduced: February 3, 2022 Introduced by: Thune, John Republican · South Dakota See on congress.gov
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 18, 2021
Introduced in Senate
Mar 18, 2021
Read twice and referred to the Committee on Finance. (text: CR S1647-1648)
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 Plain-English summary Congressional Research Service

Personal Health Investment Today Act of 2021 or the PHIT Act of 2021

This bill allows 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 participating in a physical activity, including (1) fitness facility memberships, (2) physical exercise or activity programs, or (3) equipment for a physical exercise or activity program.

What's happening now March 18, 2021

Read twice and referred to the Committee on Finance. (text: CR S1647-1648)

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 844: PHIT Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-844/
MLA
"S. 844: PHIT Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-844/.
Bluebook (legal)
S. 844, 117th Cong. (2026), https://openamerica.io/bill/117-S-844/.
Markdown link
[S. 844: PHIT Act of 2021](https://openamerica.io/bill/117-S-844/)
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