PHIT Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2369 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2369 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. _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Personal Health Investment Today Act of 2025'' or the ``PHIT Act of 2025''. SEC. 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. SEC. 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 t