I 

117TH CONGRESS 

1ST SESSION H. R. 3109 

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 

MAY 11, 2021 

Mr. KIND (for himself, Mr. KELLY of Pennsylvania, Ms. SEWELL, and Mr. 

LAHOOD) 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 2021’’ or the ‘‘PHIT Act of 2021’’. 

6 SEC. 2. PURPOSE. 

7 The purpose of this Act is to promote health and pre8 vent disease, particularly diseases related to being over9 weight or obese, by— 


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1 (1) encouraging healthier lifestyles; 

2 (2) providing financial incentives to ease the fi3 nancial burden of engaging in healthy behavior; and 

4 (3) increasing the ability of individuals and 

5 families to participate in physical fitness activities. 

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

7 FITNESS, AND EXERCISE TREATED AS 

8 AMOUNTS PAID FOR MEDICAL CARE. 

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

10 of the Internal Revenue Code of 1986 is amended by strik11 ing ‘‘or’’ at the end of subparagraph (C), by striking the 

12 period at the end of subparagraph (D) and inserting ‘‘, 

13 or’’, and by inserting after subparagraph (D) the following 

14 new subparagraph: 

15 ‘‘(E) for qualified sports and fitness ex16 penses.’’. 

17 (b) QUALIFIED SPORTS AND FITNESS EXPENSES.— 

18 Subsection (d) of section 213 of the Internal Revenue 

19 Code of 1986 is amended by adding at the end the fol20 lowing new paragraph: 

21 ‘‘(12) QUALIFIED SPORTS AND FITNESS EX22 PENSES.— 

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

24 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 physical exercise or physical activity, or 

7 ‘‘(iii) for equipment used in a pro8 gram (including a self-directed program) of 

9 physical exercise or physical activity. 

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

11 aggregate amount treated as qualified sports 

12 and fitness expenses with respect to any tax13 payer for any taxable year shall not exceed 

14 $1,000 ($2,000 in the case of a joint return or 

15 a head of household (as defined in section 

16 2(b))). 

17 ‘‘(C) FITNESS FACILITY.—For purposes of 

18 subparagraph (A)(i), the term ‘fitness facility’ 

19 means a facility— 

20 ‘‘(i) which provides instruction in a 

21 program of physical exercise, offers facili22 ties for the preservation, maintenance, en23 couragement, or development of physical 

24 fitness, or serves as the site of such a pro25 gram of a State or local government, 


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

2 and operated by its members, 

3 ‘‘(iii) which does not offer golf, hunt4 ing, sailing, or riding facilities, 

5 ‘‘(iv) the health or fitness component 

6 of which is not incidental to its overall 

7 function and purpose, and 

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

9 State of jurisdiction and Federal anti-dis10 crimination laws. 

11 ‘‘(D) TREATMENT OF EXERCISE VIDEOS, 

12 ETC.—Videos, books, and similar materials 

13 shall be treated as described in subparagraph 

14 (A)(ii) if the content of such materials con15 stitutes instruction in a program of physical ex16 ercise or physical activity. 

17 ‘‘(E) LIMITATIONS RELATED TO SPORTS

18 AND FITNESS EQUIPMENT.—Amounts paid for 

19 equipment described in subparagraph (A)(iii) 

20 shall be treated as qualified sports and fitness 

21 expenses only— 

22 ‘‘(i) if such equipment is utilized ex23 clusively for participation in fitness, exer24 cise, sport, or other physical activity, 


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1 ‘‘(ii) in the case of amounts paid for 

2 apparel or footwear, if such apparel or 

3 footwear is of a type that is necessary for, 

4 and is not used for any purpose other 

5 than, a specific physical activity, and 

6 ‘‘(iii) in the case of amounts paid for 

7 any single item of sports equipment (other 

8 than exercise equipment), to the extent 

9 such amounts do not exceed $250. 

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

12 PHYSICAL ACTIVITY.—Rules similar to the rules 

13 of paragraph (6) shall apply in the case of any 

14 program that includes physical exercise or phys15 ical activity and also other components. For 

16 purposes of the preceding sentence, travel and 

17 accommodations shall be treated as a separate 

18 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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