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H.R. 2369House119th Congress (2025-2027)In Committee

PHIT Act of 2025

Sponsored by Mike KellyRep. Mike Kelly (R-PA)
Introduced March 26, 2025

AI-Generated Summary

Updated November 24, 2025 at 1:37 AM UTC

The Personal Health Investment Today (PHIT) Act of 2025 changes the tax code so that certain spending on fitness, sports, and exercise can be deducted as medical expenses. It aims to encourage healthier lifestyles by giving taxpayers a tax benefit for paying for gym memberships, fitness classes, equipment, and instructional materials, with an annual deduction limit of $1,000 (or $2,000 for joint or head‑of‑household filers). The law defines which facilities and expenses qualify and sets specific limits on equipment deductions. The changes take effect for tax years after the law is passed.

Key Provisions

  • Adds a new category of "qualified sports and fitness expenses" that can be treated as medical expenses for tax purposes.
  • Allows taxpayers to deduct up to $1,000 per year (or $2,000 for joint or head‑of‑household returns) for these qualified expenses.
  • Defines qualified expenses as money spent only on: (i) gym or fitness‑facility memberships, (ii) participation in or instruction for physical exercise or activity, and (iii) equipment used for such activities.
  • Specifies that fitness facilities must not be private clubs, must not offer golf, hunting, sailing, or riding, and must comply with anti‑discrimination laws.
  • Treats instructional videos, books, and similar materials as deductible if they provide exercise instruction.
  • Limits equipment deductions: apparel/footwear must be necessary for a specific activity, and any single non‑exercise sports item can be deducted only up to $250.
  • Applies the new rules to taxable years beginning after the law is enacted.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 26, 2025

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HouseIntro Referral

Introduced in House

March 26, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 26, 2025

Bill Text

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Introduced in HouseIssued March 26, 2025

I

119th CONGRESS

1st Session

H. R. 2369

IN THE HOUSE OF REPRESENTATIVES

March 26, 2025

Mr. Kelly of Pennsylvania (for himself, Mr. Panetta, and Mr. Fitzpatrick) 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 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 2025 or the PHIT Act of 2025.

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 or an organization described in section 501(c)(3) and exempt from tax under section 501(a),

(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.