I 

115TH CONGRESS 

1ST SESSION H. R. 1267 

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 1, 2017 

Mr. SMITH of Missouri (for himself, Mr. KIND, Mr. KELLY of Pennsylvania, 

Mr. BLUMENAUER, Mr. MEEHAN, Mr. PASCRELL, Mr. BISHOP of Michigan, Ms. SEWELL of Alabama, Mr. SESSIONS, Ms. DELBENE, Mr. 

FITZPATRICK, and Ms. SINEMA) 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’’ or the ‘‘PHIT Act.’’ 

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.—Section 213(d)(1) of the Internal 

13 Revenue Code of 1986 is amended by striking ‘‘or’’ at the 

14 end of subparagraph (C), by striking the period at the end 

15 of subparagraph (D) and inserting ‘‘, or’’, and by adding 

16 at the end the following new subparagraph: 

17 ‘‘(E) for qualified sports and fitness ex18 penses.’’. 

19 (b) QUALIFIED SPORTS AND FITNESS EXPENSES.— 

20 Section 213(d) of such Code is amended by adding at the 

21 end the following paragraph: 

22 ‘‘(12) QUALIFIED SPORTS AND FITNESS EX23 PENSES.— 

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

25 sports and fitness expenses’ means amounts 


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1 paid exclusively for the sole purpose of partici2 pating in a physical activity including— 

3 ‘‘(i) for membership at a fitness facil4 ity, 

5 ‘‘(ii) for participation or instruction in 

6 a program of physical exercise or physical 

7 activity, and 

8 ‘‘(iii) for equipment for use in a pro9 gram (including a self-directed program) of 

10 physical exercise or physical activity. 

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

12 aggregate amount treated as qualified sports 

13 and fitness expenses with respect to any tax14 payer for any taxable year shall not exceed 

15 $1,000 ($2,000 in the case of a joint return or 

16 a head of household (as defined in section 

17 2(b))). 

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

19 purposes of subparagraph (A)(i), the term ‘fit20 ness facility’ means a facility— 

21 ‘‘(i) providing instruction in a pro22 gram of physical exercise, offering facilities 

23 for the preservation, maintenance, encour24 agement, or development of physical fitVerDate Sep 11 2014 23:18 Mar 03, 2017 Jkt 069200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H1267.IH H1267

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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) TREATMENT OF EXERCISE VIDEOS, 

14 ETC.—Videos, books, and similar materials 

15 shall be treated as described in subparagraph 

16 (A)(ii) if the content of such materials con17 stitute instruction in a program of physical ex18 ercise or physical activity. 

19 ‘‘(E) LIMITATIONS RELATED TO SPORTS

20 AND FITNESS EQUIPMENT.—Amounts paid for 

21 equipment described in subparagraph (A)(iii) 

22 shall be treated as a qualified sports and fitness 

23 expense only— 

24 ‘‘(i) if such equipment is utilized ex25 clusively for participation in fitness, exerVerDate Sep 11 2014 23:18 Mar 03, 2017 Jkt 069200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1267.IH H1267

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1 cise, sport, or other physical activity pro2 grams, 

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

4 or footwear, and 

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

6 equipment (other than exercise equip7 ment), with respect to so much of the 

8 amount paid for such item as does not ex9 ceed $250. 

10 ‘‘(F) PROGRAMS WHICH INCLUDE COMPO11 NENTS OTHER THAN PHYSICAL EXERCISE AND

12 PHYSICAL ACTIVITY.—Rules similar to the rules 

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

14 any program that includes physical exercise or 

15 physical activity and also other components. 

16 For purposes of the preceding sentence, travel 

17 and accommodations shall be treated as an 

18 other component.’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to taxable years beginning after 

21 the date of the enactment of this Act. 

Æ 


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