S. 1144 – PHIT Act of 2025

AI-Generated Summary

Updated November 24, 2025 at 1:35 AM UTC

The Personal Health Investment Today (PHIT) Act of 2025 changes the Internal Revenue Code so that certain fitness‑related costs can be deducted as medical expenses. It aims to encourage healthier lifestyles by giving taxpayers a tax incentive for spending on gym memberships, exercise classes, equipment, and instructional materials. The law caps the deduction at $1,000 per person (or $2,000 for joint or head‑of‑household filers) and defines the types of facilities and equipment that qualify.

Key Provisions

Amends the tax code so that payments for qualified sports and fitness expenses are treated like medical expenses for deduction purposes.
Defines qualified expenses as money spent solely on fitness activities, including gym memberships, instruction or participation fees, and equipment used for exercise.
Sets an annual deduction limit of $1,000 per individual (or $2,000 for joint or head‑of‑household returns).
Specifies that a “fitness facility” must provide exercise programs, not be a private club, and must comply with anti‑discrimination laws, among other criteria.
Allows instructional videos, books, and similar materials to count as qualified expenses if they teach a physical‑exercise program.
Limits equipment deductions: apparel/footwear must be necessary for the activity, and any single non‑exercise sports item is capped at $250.
Applies these changes to taxable years beginning after the law is enacted.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text: CR S1874)

Finance Committee

March 26, 2025

View full timeline

SenateIntro Referral

Introduced in Senate

March 26, 2025

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S1874)

Finance Committee

March 26, 2025

Floor Debate

4 members

What members said about S. 1144 on the floor

1 Republican3 Democrats

Sen. Jack ReedD-RI · Mar 26, 2025

Mr. President, today I am introducing the Rhode Island Fishermen's Fairness Act along with my colleague Senator Whitehouse. I am also pleased that my colleagues Representative Magaziner and…

Mr. President, today I am introducing the Rhode Island Fishermen's Fairness Act along with my colleague Senator Whitehouse. I am also pleased that my colleagues Representative Magaziner and Representative Amo will be introducing a companion measure in the House of Representatives.

Our legislation will give Rhode Island a voice and voting representation on the Mid-Atlantic Fishery Management Council, MAFMC, which manages some of the most important fish stocks for our State's commercial fishing industry--chief among them squid. The National Marine Fisheries Service reported that Rhode Island led Atlantic States in the harvest of squid in 2023--the most recent year for which data is available. Fishermen landed more than 30.7 million pounds of squid in Rhode Island, helping make Point Judith one of the most productive and valuable commercial fishing ports in the United States. For years now, Rhode Island's landings of stocks managed by the MAFMC have outpaced the landings of those managed by the New England Fishery Management Council, where Rhode Island is represented. Moreover, Rhode Island has a larger stake in the mid-Atlantic fishery than many of the States that currently hold seats on the MAFMC.

Because so much is at stake for our State in every decision the MAFMC makes, our bill would expand the MAFMC by two seats in order to ensure that Rhode Island will have the minimum number of seats guaranteed to other States on the council. It will allow Rhode Island to continue to have representation on the New England Fishery Management Council, where it still has significant interests.

This proposal is not unprecedented. In fact, it is modeled on a provision of the 1996 Sustainable Fisheries Act that added North Carolina to the MAFMC in 1996 while allowing it to retain its membership on the South Atlantic Fishery Management Council. Moreover, it will join States like Florida and Washington which all have representation on more than one fisheries management council.

Mr. President, this is a commonsense proposal and one that my colleagues

and I will be working to advance either on its own or as part of the reauthorization the Magnuson-Stevens Fishery Conservation and Management Act.

Sen. Alex PadillaD-CA · Mar 26, 2025

Mr. President, I rise to introduce the Scarper Ridge Golden Gate National Recreation Area Boundary Adjustment Act, a straightforward, uncontroversial bill to adjust the boundary of the Golden Gate…

Sen. John ThuneR-SD · Mar 26, 2025

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

Sen. Richard J. DurbinD-IL · Mar 26, 2025

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

Sen. John ThuneR-SD · Mar 26, 2025

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

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in SenateIssued March 26, 2025

II

119th CONGRESS

1st Session

S. 1144

IN THE SENATE OF THE UNITED STATES

March 26, 2025

Mr. Thune (for himself and Mr. Murphy) 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 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.