PHIT Act of 2023
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.
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Referred to the House Committee on Ways and Means.
Personal Health Investment Today Act of 2023 or the PHIT Act of 2023
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.
- Introduced in House Formatted Text PDF Formatted XML
- MASON CONSULTING, LLC
- PELOTON INTERACTIVE, INC.
- MASON CONSULTING, LLC
- PELOTON INTERACTIVE, INC.
- MASON CONSULTING, LLC
- PELOTON INTERACTIVE, INC.
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Health & Human Services, Dept of (HHS)
- White House Office
- Centers For Medicare and Medicaid Services (CMS)
- Environmental Protection Agency (EPA)
- Office of Management & Budget (OMB)
- Centers For Disease Control & Prevention (CDC)
Cite this page
U.S. Congress. (2026). H.R. 1582: PHIT Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-HR-1582/
"H.R. 1582: PHIT Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-1582/.
H.R. 1582, 118th Cong. (2026), https://openamerica.io/bill/118-HR-1582/.
[H.R. 1582: PHIT Act of 2023](https://openamerica.io/bill/118-HR-1582/)