(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 inserting after subparagraph (D) the following 
new subparagraph: 
‘‘(E) for qualified sports and fitness ex-
penses.’’. 
(b) QUALIFIED SPORTS AND FITNESS EXPENSES.— 
Subsection (d) of section 213 of the Internal Revenue 
Code of 1986 is amended by adding at the end the fol-
lowing new 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 
physical exercise or physical activity, or 
‘‘(iii) for equipment used 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.—For purposes of 
subparagraph (A)(i), the term ‘fitness facility’ 
means a facility— 
‘‘(i) which provides instruction in a 
program of physical exercise, offers facili-
ties for the preservation, maintenance, en-
couragement, or development of physical 
fitness, or serves as the site of such a pro-
gram of a State or local government or an 
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organization described in section 501(c)(3) 
and exempt from tax under section 501(a), 
‘‘(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) the health or fitness component 
of which 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) TREATMENT OF EXERCISE VIDEOS, 
ETC.—Videos, books, and similar materials 
shall be treated as described in subparagraph 
(A)(ii) if the content of such materials con-
stitutes instruction in a program of physical ex-
ercise or physical activity. 
‘‘(E) LIMITATIONS
RELATED
TO
SPORTS 
AND FITNESS EQUIPMENT.—Amounts paid for 
equipment described in subparagraph (A)(iii) 
shall be treated as qualified sports and fitness 
expenses only— 
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‘‘(i) if such equipment is utilized ex-
clusively for participation in fitness, exer-
cise, sport, or other physical activity, 
‘‘(ii) in the case of amounts paid for 
apparel or footwear, if such apparel or 
footwear is of a type that is necessary for, 
and is not used for any purpose other 
than, a specific physical activity, and 
‘‘(iii) in the case of amounts paid for 
any single item of sports equipment (other 
than exercise equipment), to the extent 
such amounts do not exceed $250. 
‘‘(F) 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 a separate 
component.’’. 
(c) 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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