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
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)
Plain-English summary
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
Read twice and referred to the Committee on Finance. (text: CR S1647-1648)
Committees of jurisdiction
1