S. 786 118th Congress Senate

PHIT Act of 2023

Official title: A bill 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: March 14, 2023 Introduced by: John Thune Republican · South Dakota See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Mar 14, 2023

Read twice and referred to the Committee on Finance. (text: CR S774-775)

Mar 14, 2023

Introduced in Senate

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Latest action March 14, 2023

Read twice and referred to the Committee on Finance. (text: CR S774-775)

Plain-English summary Congressional Research Service

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.

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 7

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

PELOTON INTERACTIVE, INC.
for PELOTON INTERACTIVE, INC. · New York · 2nd Quarter 2026 (Apr 1 - June 30)
PELOTON INTERACTIVE, INC.
for PELOTON INTERACTIVE, INC. · New York · 2nd Quarter 2026 (Apr 1 - June 30)
PELOTON INTERACTIVE, INC.
for PELOTON INTERACTIVE, INC. · New York · 1st Quarter 2026 (Jan 1 - Mar 31)
PELOTON INTERACTIVE, INC.
for PELOTON INTERACTIVE, INC. · New York · 4th Quarter 2025 (Oct 1 - Dec 31)
PELOTON INTERACTIVE, INC.
for PELOTON INTERACTIVE, INC. · New York · 3rd Quarter 2025 (July 1 - Sep 30)
PELOTON INTERACTIVE, INC.
for PELOTON INTERACTIVE, INC. · New York · 2nd Quarter 2025 (Apr 1 - June 30)

Bodies those filers lobbied

HOUSE OF REPRESENTATIVES
7 filings
SENATE
7 filings
Commerce, Dept of (DOC)
6 filings
U.S. Trade Representative (USTR)
6 filings
White House Office
6 filings
Health & Human Services, Dept of (HHS)
5 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

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Cosponsors 18