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S 786 118th Congress Senate Taxation

PHIT Act of 2023

Introduced: June 15, 2023 Introduced by: Thune, John Republican · South Dakota See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 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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 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.

What's happening now March 14, 2023

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

 Related & companion bills 1
  • HR 1582 Identical bill PHIT Act of 2023
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 6

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

 Cosponsors 18
All 18 Democratic 6 Republican 9 Independent 1
R
Barrasso, John
Wyoming · Jun 4, 2024
 D
Klobuchar, Amy
Minnesota · Jan 17, 2024
Mullin, Markwayne
· Jun 15, 2023
 D
Warnock, Raphael G.
Georgia · Jun 15, 2023
 D
Ossoff, Jon
Georgia · Jun 6, 2023
 D
Durbin, Richard J.
Illinois · May 18, 2023
 R
Paul, Rand
Kentucky · May 3, 2023
 R
Moran, Jerry
Kansas · May 2, 2023
 D
Baldwin, Tammy
Wisconsin · Mar 14, 2023
 R
Capito, Shelley Moore
West Virginia · Mar 14, 2023
 R
Cramer, Kevin
North Dakota · Mar 14, 2023
 I
King, Angus S., Jr.
Maine · Mar 14, 2023
 R
Marshall, Roger
Kansas · Mar 14, 2023
 D
Murphy, Christopher
Connecticut · Mar 14, 2023
 R
Scott, Tim
South Carolina · Mar 14, 2023
Sinema, Kyrsten
· Mar 14, 2023
 R
Tillis, Thomas
North Carolina · Mar 14, 2023
 R
Wicker, Roger F.
Mississippi · Mar 14, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 786: PHIT Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-S-786/
MLA
"S. 786: PHIT Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-786/.
Bluebook (legal)
S. 786, 118th Cong. (2026), https://openamerica.io/bill/118-S-786/.
Markdown link
[S. 786: PHIT Act of 2023](https://openamerica.io/bill/118-S-786/)
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