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 Michi-
gan, 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 cer-
tain amounts paid for physical activity, fitness, and exer-
cise as amounts paid for medical care. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Personal Health In-
vestment Today Act’’ or the ‘‘PHIT Act.’’ 
SEC. 2. FINDINGS AND PURPOSE. 
(a) FINDINGS.—Congress finds that— 
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(1) almost 20 percent of American children be-
tween the ages of 2 and 19 are overweight or suffer 
from obesity; 
(2) 8 of the 9 most expensive illnesses in the 
United States are more common among overweight 
and obese individuals; 
(3) according to the Centers for Disease Con-
trol and Prevention, the increase in the number of 
overweight and obese Americans between 1987 and 
2001 resulted in a 27 percent increase in per capita 
health care costs; 
(4) the World Health Organization determined 
that in the United States a $1 investment in phys-
ical activity alone (in time and equipment) would re-
duce medical expenses by $3.20; 
(5) research indicates that 2 in 5 Americans 
would become more physically active if offered a fi-
nancial incentive; 
(6) the United States ranks last in the world in 
reducing the number of preventable deaths resulting 
from obesity-related chronic illnesses; and 
(7) engaging in physical activities at young ages 
when children are learning lifelong behaviors can 
have a significant impact on their long-term health. 
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(b) PURPOSE.—The purpose of this Act is to promote 
health and prevent disease, particularly diseases related 
to being overweight and obese, by— 
(1) encouraging healthier lifestyles; 
(2) providing financial incentives to ease the fi-
nancial 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.—Section 213(d)(1) 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 adding 
at the end the following new subparagraph: 
‘‘(E) for qualified sports and fitness ex-
penses.’’. 
(b) QUALIFIED SPORTS AND FITNESS EXPENSES.— 
Section 213(d) of such Code is amended by adding at the 
end the following paragraph: 
‘‘(12) QUALIFIED
SPORTS
AND
FITNESS
EX-
PENSES.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
sports and fitness expenses’ means amounts 
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paid exclusively for the sole purpose of partici-
pating in a physical activity including— 
‘‘(i) for membership at a fitness facil-
ity, 
‘‘(ii) for participation or instruction in 
a program of physical exercise or physical 
activity, and 
‘‘(iii) for equipment for use in a pro-
gram (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 tax-
payer 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
DEFINED.—For 
purposes of subparagraph (A)(i), the term ‘fit-
ness facility’ means a facility— 
‘‘(i) providing instruction in a pro-
gram of physical exercise, offering facilities 
for the preservation, maintenance, encour-
agement, or development of physical fit-
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