I 
112TH CONGRESS 
1ST SESSION H. R. 2649 
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 
JULY 26, 2011 
Mr. BRADY of Texas (for himself, Mr. KIND, Mr. CLAY, Mr. GERLACH, Mr. 
BARTON of Texas, Mr. MCINTYRE, Mr. PAUL, Mr. BLUMENAUER, Mr. 
RUPPERSBERGER, and Mr. SHUSTER) 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 of 2011’’ or the ‘‘PHIT Act of 2011’’. 
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.—Paragraph (1) of section 213(d) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘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 subpara-
graph: 
‘‘(E) for qualified sports and fitness ex-
penses.’’. 
(b) QUALIFIED SPORTS AND FITNESS EXPENSES.— 
Subsection (d) of section 213 of such Code is amended 
by adding at the end the following paragraph: 
‘‘(12) QUALIFIED
SPORTS
AND
FITNESS
EX-
PENSES.— 
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‘‘(A) IN
GENERAL.—The term ‘qualified 
sports and fitness expenses’ means amounts 
paid— 
‘‘(i) for membership at a fitness cen-
ter, 
‘‘(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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ness, or serving as the site of such a pro-
gram of a State or local government, 
‘‘(ii) which is not a private club owned 
and operated by its members, 
‘‘(iii) which does not offer golf, hunt-
ing, sailing, or riding facilities, 
‘‘(iv) whose health or fitness facility is 
not incidental to its overall function and 
purpose, and 
‘‘(v) which is fully compliant with the 
State of jurisdiction and Federal anti-dis-
crimination laws. 
‘‘(D) LIMITATIONS
RELATED
TO
SPORTS 
AND FITNESS EQUIPMENT.—Amounts paid for 
equipment described in subparagraph (A)(iii) 
shall be treated as a qualified sports and fitness 
expense only— 
‘‘(i) if such equipment is utilized ex-
clusively for participation in fitness, exer-
cise, sport, or other physical activity pro-
grams, 
‘‘(ii) if such equipment is not apparel 
or footwear, and 
‘‘(iii) in the case of any item of sports 
equipment (other than exercise equip-
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ment), with respect to so much of the 
amount paid for such item as does not ex-
ceed $250. 
‘‘(E) PROGRAMS WHICH INCLUDE COMPO-
NENTS OTHER THAN PHYSICAL EXERCISE AND 
PHYSICAL ACTIVITY.—Rules similar to the rules 
of section 213(d)(6) shall apply in the case of 
any program that includes physical exercise or 
physical activity and also other components. 
For purposes of the preceding sentence, travel 
and accommodations shall be treated as an 
other component.’’. 
(c) EXCEPTION FOR HEALTH SAVINGS ACCOUNTS.— 
Subparagraph (A) of section 223(d)(2) of such Code is 
amended by inserting ‘‘, determined without regard to 
paragraph (1)(E) thereof)’’ after ‘‘section 213(d)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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