S. 844Senate117th Congress (2021-2023)In Committee

PHIT Act of 2021

Sponsored by John ThuneSen. John Thune (R-SD)
Introduced March 18, 2021

AI-Generated Summary

Updated February 8, 2026 at 12:36 AM UTC

The PHIT Act of 2021 changes the tax code so that money spent on certain fitness and exercise activities can be treated like medical expenses for tax purposes. It aims to encourage healthier lifestyles and reduce disease linked to obesity by giving taxpayers a financial incentive. The rule applies to individual and joint filers who pay for qualified sports and fitness costs, letting them deduct those expenses on their tax returns.

Key Provisions

  • Adds a new category called “qualified sports and fitness expenses” to the list of deductible medical expenses under IRC §213.
  • Defines eligible expenses as payments for fitness‑facility memberships, participation or instruction in physical activity, and equipment used for exercise programs, as well as instructional videos or books.
  • Sets an annual deduction limit of $1,000 per taxpayer ($2,000 for joint or head‑of‑household returns).
  • Specifies that qualifying fitness facilities must be non‑private clubs, not offer golf, hunting, sailing, or riding, and must comply with anti‑discrimination laws.
  • Limits equipment deductions to items used exclusively for fitness, required apparel/footwear, and caps single‑item sports equipment deductions at $250.
  • Applies the new rules to taxable years beginning after the law’s enactment.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text: CR S1647-1648)

March 18, 2021

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SenateIntro Referral

Introduced in Senate

March 18, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S1647-1648)

March 18, 2021

Floor Debate

6 members

What members said about S. 844 on the floor

3 Republicans3 Democrats
Richard Burr
Sen. Richard BurrR-NC · Mar 18, 2021

Mr. President, for two Congresses, Angus King and I have introduced bipartisan legislation to streamline and simplify student loan repayment programs. Our proposal would make the current, overly-…

Tim Kaine
Sen. Tim KaineD-VA · Mar 18, 2021

Mr. President. In today's economy, ensuring access to a variety of postsecondary programs has become even more critical in light of the COVID-19 pandemic. As of the end of 2020, more than 10 million…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Mar 18, 2021

Mr. President, nationally, psychostimulant overdose deaths, including methamphetamine-related deaths, increased by nearly 42% between July 2019 and July 2020. This increase is second only to…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Mar 18, 2021

Mr. President, I rise to introduce School Food Modernization Act to assist our schools in updating outdated kitchen equipment, allowing them to provide healthier meals to students. I also thank my…

John Thune
Sen. John ThuneR-SD · Mar 18, 2021

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Show 1 more
Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 18, 2021

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

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Introduced in SenateIssued March 18, 2021

II

117th CONGRESS

1st Session

S. 844

IN THE SENATE OF THE UNITED STATES

March 18, 2021

Mr. Thune (for himself, Mr. Murphy, Mr. Barrasso, Mrs. Capito, Mr. Cramer, Mr. King, Ms. Murkowski, Mr. Rounds, and Mr. Wicker) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

1.

Short title

This Act may be cited as the Personal Health Investment Today Act of 2021 or the PHIT Act of 2021.

2.

Purpose

The purpose of this Act is to promote health and prevent disease, particularly diseases related to being overweight or obese, by—

(1)

encouraging healthier lifestyles;

(2)

providing financial incentives to ease the financial burden of engaging in healthy behavior; and

(3)

increasing the ability of individuals and families to participate in physical fitness activities.

3.

Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care

(a)

In general

Paragraph (1) of section 213(d) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , or, and by inserting after subparagraph (D) the following new subparagraph:

(E)

for qualified sports and fitness expenses.

.

(b)

Qualified sports and fitness expenses

Subsection (d) of section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(12)

Qualified sports and fitness expenses

(A)

In general

The term qualified sports and fitness expenses means amounts paid exclusively for the sole purpose of participating in a physical activity including—

(i)

for membership at a fitness facility,

(ii)

for participation or instruction in physical exercise or physical activity, or

(iii)

for equipment used in a program (including a self-directed program) of physical exercise or physical activity.

(B)

Overall dollar limitation

The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $1,000 ($2,000 in the case of a joint return or a head of household (as defined in section 2(b))).

(C)

Fitness facility

For purposes of subparagraph (A)(i), the term fitness facility means a facility—

(i)

which provides instruction in a program of physical exercise, offers facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serves as the site of such a program of a State or local government,

(ii)

which is not a private club owned and operated by its members,

(iii)

which does not offer golf, hunting, sailing, or riding facilities,

(iv)

the health or fitness component of which is not incidental to its overall function and purpose, and

(v)

which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws.

(D)

Treatment of exercise videos, etc

Videos, books, and similar materials shall be treated as described in subparagraph (A)(ii) if the content of such materials constitutes instruction in a program of physical exercise or physical activity.

(E)

Limitations related to sports and fitness equipment

Amounts paid for equipment described in subparagraph (A)(iii) shall be treated as qualified sports and fitness expenses only—

(i)

if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity,

(ii)

in the case of amounts paid for apparel or footwear, if such apparel or footwear is of a type that is necessary for, and is not used for any purpose other than, a specific physical activity, and

(iii)

in the case of amounts paid for any single item of sports equipment (other than exercise equipment), to the extent such amounts do not exceed $250.

(F)

Programs which include components other than physical exercise and physical activity

Rules similar to the rules of paragraph (6) shall apply in the case of any program that includes physical exercise or physical activity and also other components. For purposes of the preceding sentence, travel and accommodations shall be treated as a separate component.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.