I 
115TH CONGRESS 
2D SESSION 
H. R. 6312 
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 6, 2018 
Mr. SMITH of Missouri (for himself and Mr. KIND) 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.’’ 
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SEC. 2. 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 
paid for— 
‘‘(i) membership at a fitness facility, 
‘‘(ii) participation or instruction in a 
program of physical exercise or physical 
activity, or 
‘‘(iii) safety equipment for use in a 
program (including a self-directed pro-
gram) of physical exercise or physical ac-
tivity. 
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‘‘(B) DOLLAR LIMITATIONS.— 
‘‘(i) OVERALL LIMITATION.—The ag-
gregate amount treated as qualified sports 
and fitness expenses with respect to any 
taxpayer for any taxable year shall not ex-
ceed $500 (twice such amount in the case 
of a joint return or a head of household 
(as defined in section 2(b))). 
‘‘(ii) 
SAFETY
EQUIPMENT.—The 
amount treated as qualified sports and fit-
ness expenses with respect to any item of 
safety equipment described in subpara-
graph (A)(iii) shall not exceed $250. 
‘‘(C) CERTAIN EXCLUSIONS.— 
‘‘(i) IN
GENERAL.—Golf, hunting, 
sailing, and riding shall not be treated as 
a physical exercise or physical activity. 
‘‘(ii) EXERCISE VIDEOS, ETC.—Quali-
fied sports and fitness expenses shall not 
include videos, books, or similar materials. 
‘‘(D) 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 or physical activ-
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ity, offering facilities for the preservation, 
maintenance, encouragement, or develop-
ment of physical fitness, or serving as the 
site of such a program of a State or local 
government, 
‘‘(ii) which is not a private club owned 
and operated by its members, 
‘‘(iii) which does not offer facilities for 
any activity described in subparagraph 
(C)(i), 
‘‘(iv) whose health or fitness facility is 
not incidental to its overall function and 
purpose, and 
‘‘(v) which is fully compliant with ap-
plicable State and Federal anti-discrimina-
tion laws. 
‘‘(E) PROGRAMS WHICH INCLUDE COMPO-
NENTS OTHER THAN PHYSICAL EXERCISE AND 
PHYSICAL ACTIVITY.—Rules similar to the rules 
of paragraph (6) shall apply in the case of any 
program that includes physical exercise or phys-
ical activity and also other components. For 
purposes of the preceding sentence, travel and 
accommodations shall be treated as an other 
component. 
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