I
110th CONGRESS
1st Session
H. R. 245
IN THE HOUSE OF REPRESENTATIVES
January 5, 2007
Mr. Weller of Illinois introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat certain amounts paid for exercise equipment and physical fitness programs as amounts paid for medical care.
Short title
This Act may be cited as the
Personal Health Investment Today Act
of 2007
.
Certain exercise equipment and physical fitness programs treated as medical care
In general
Subsection (d) of section 213 of the Internal Revenue Code of 1986 (relating to medical, dental, etc., expenses) is amended by adding at the end the following new paragraph:
Exercise equipment and physical fitness programs
In general
The term medical care
shall include
amounts paid—
to purchase or use equipment used in a program (including a self-directed program) of physical exercise, and
to participate, or receive instruction, in a program of physical exercise.
Limitation
Amounts treated as medical care under subparagraph (A) shall not exceed $1,000 with respect to any individual for any taxable year.
.
Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.