I 

111TH CONGRESS 

1ST SESSION H. R. 2105 

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 

APRIL 27, 2009 

Mr. KIND (for himself, Mr. BRADY of Texas, Mr. BLUMENAUER, and Mr. 

WAMP) 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 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Personal Health In5 vestment Today Act of 2009’’ or the ‘‘PHIT Act of 2009’’. 

6 SEC. 2. FINDINGS AND PURPOSE. 

7 (a) FINDINGS.—Congress finds that— 


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1 (1) almost 20 percent of American children be2 tween the ages of 2 and 19 are overweight or suffer 

3 from obesity; 

4 (2) 8 of the 9 most expensive illnesses in the 

5 United States are more common among overweight 

6 and obese individuals; 

7 (3) according to the Centers for Disease Con8 trol and Prevention, the increase in the number of 

9 overweight and obese Americans between 1987 and 

10 2001 resulted in a 27 percent increase in per capita 

11 health care costs; 

12 (4) the World Health Organization determined 

13 that in the United States a $1 investment in phys14 ical activity alone (in time and equipment) would re15 duce medical expenses by $3.20; 

16 (5) research indicates that 2 in 5 Americans 

17 would become more physically active if offered a fi18 nancial incentive; 

19 (6) the United States ranks last in the world in 

20 reducing the number of preventable deaths resulting 

21 from obesity-related chronic illnesses; and 

22 (7) engaging in physical activities at young ages 

23 when children are learning lifelong behaviors can 

24 have a significant impact on their long-term health. 


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1 (b) PURPOSE.—The purpose of this Act is to promote 

2 health and prevent disease, particularly diseases related 

3 to being overweight and obese, by— 

4 (1) encouraging healthier lifestyles; 

5 (2) providing financial incentives to ease the fi6 nancial burden of engaging in healthy behavior; and 

7 (3) increasing the ability of individuals and 

8 families to participate in physical fitness activities. 

9 SEC. 3. CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIVITY, 

10 FITNESS, AND EXERCISE TREATED AS 

11 AMOUNTS PAID FOR MEDICAL CARE. 

12 (a) IN GENERAL.—Paragraph (1) of section 213(d) 

13 of the Internal Revenue Code of 1986 is amended by strik14 ing ‘‘or’’ at the end of subparagraph (C), by striking the 

15 period at the end of subparagraph (D) and inserting 

16 ‘‘, or’’, and by adding at the end the following new sub17 paragraph: 

18 ‘‘(E) for qualified sports and fitness ex19 penses.’’. 

20 (b) QUALIFIED SPORTS AND FITNESS EXPENSES.— 

21 Subsection (d) of section 213 of such Code is amended 

22 by adding at the end the following paragraph: 

23 ‘‘(12) QUALIFIED SPORTS AND FITNESS EX24 PENSES.— 


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1 ‘‘(A) IN GENERAL.—The term ‘qualified 

2 sports and fitness expenses’ means amounts 

3 paid— 

4 ‘‘(i) for membership at a fitness cen5 ter, 

6 ‘‘(ii) for participation or instruction in 

7 a program of physical exercise or physical 

8 activity, and 

9 ‘‘(iii) for equipment for use in a pro10 gram (including a self-directed program) of 

11 physical exercise or physical activity. 

12 ‘‘(B) OVERALL DOLLAR LIMITATION.—The 

13 aggregate amount treated as qualified sports 

14 and fitness expenses with respect to any tax15 payer for any taxable year shall not exceed 

16 $1,000 ($2,000 in the case of a joint return or 

17 a head of household (as defined in section 

18 2(b))). 

19 ‘‘(C) FITNESS FACILITY DEFINED.—For 

20 purposes of subparagraph (A)(i), the term ‘fit21 ness facility’ means a facility— 

22 ‘‘(i) providing instruction in a pro23 gram of physical exercise, offering facilities 

24 for the preservation, maintenance, encour25 agement, or development of physical fitVerDate Nov 24 2008 23:11 Apr 28, 2009 Jkt 079200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2105.IH H2105

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1 ness, or serving as the site of such a pro2 gram of a State or local government, 

3 ‘‘(ii) which is not a private club owned 

4 and operated by its members, 

5 ‘‘(iii) which does not offer golf, hunt6 ing, sailing, or riding facilities, 

7 ‘‘(iv) whose health or fitness facility is 

8 not incidental to its overall function and 

9 purpose, and 

10 ‘‘(v) which is fully compliant with the 

11 State of jurisdiction and Federal anti-dis12 crimination laws. 

13 ‘‘(D) LIMITATIONS RELATED TO SPORTS

14 AND FITNESS EQUIPMENT.—Amounts paid for 

15 equipment described in subparagraph (A)(iii) 

16 shall be treated as a qualified sports and fitness 

17 expense only— 

18 ‘‘(i) if such equipment is utilized ex19 clusively for participation in fitness, exer20 cise, sport, or other physical activity pro21 grams, 

22 ‘‘(ii) if such equipment is not apparel 

23 or footwear, and 

24 ‘‘(iii) in the case of any item of sports 

25 equipment (other than exercise equipVerDate Nov 24 2008 23:11 Apr 28, 2009 Jkt 079200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H2105.IH H2105

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1 ment), with respect to so much of the 

2 amount paid for such item as does not ex3 ceed $250. 

4 ‘‘(E) PROGRAMS WHICH INCLUDE COMPO5 NENTS OTHER THAN PHYSICAL EXERCISE AND

6 PHYSICAL ACTIVITY.—Rules similar to the rules 

7 of section 213(d)(6) shall apply in the case of 

8 any program that includes physical exercise or 

9 physical activity and also other components. 

10 For purposes of the preceding sentence, travel 

11 and accommodations shall be treated as an 

12 other component.’’. 

13 (c) EXCEPTION FOR HEALTH SAVINGS ACCOUNTS.— 

14 Subparagraph (A) of section 223(d)(2) of such Code is 

15 amended by inserting ‘‘, determined without regard to 

16 paragraph (1)(E) thereof’’ after ‘‘section 213(d)’’. 

17 (d) EFFECTIVE DATE.—The amendment made by 

18 this section shall apply to taxable years beginning after 

19 the date of the enactment of this Act. 

Æ 


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