(iii) by adding at the end the fol-
lowing: 
‘‘(vi) provide training, with curricula 
that is evidence-based, in how to teach 
physical education and health education 
that results in the ability of students to 
learn more effectively.’’. 
(d) NATIONAL RESEARCH COUNCIL STUDY.—Not 
later than 180 days after the date of enactment of this 
Act, the Secretary of Education shall enter into a contract 
with the National Research Council of the National Acad-
emy of Sciences to— 
(1) examine and make recommendations re-
garding— 
(A) various means that may be employed 
to incorporate physical activity into Head Start 
and child care settings, elementary, middle, and 
high school settings, and before- and after- 
school programs; and 
(B) innovative and effective ways to in-
crease physical activity for all students; 
(2) study the impact of health, level of physical 
activity, and amount of physical education on stu-
dents’ ability to learn and maximize performance in 
school; and 
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(3) study and provide specific recommendations 
for— 
(A) effectively measuring the progress of 
students, at the school level, in improving their 
health and well-being, including improving 
their— 
(i) knowledge, awareness, and behav-
ior changes, related to nutrition and phys-
ical activity; 
(ii) cognitive development, and fitness 
improvement, in physical education; 
(iii) knowledge of lifetime physical ac-
tivity and health promotion; 
(iv) decrease in obesity; and 
(v) levels on overall health indicators; 
and 
(B) effectively measuring the progress of 
students, at the school level, in increasing phys-
ical activity. 
SEC. 326. EMPLOYER-PROVIDED OFF-PREMISES HEALTH 
CLUB SERVICES. 
(a) TREATMENT
AS FRINGE BENEFIT.—Subpara-
graph (A) of section 132(j)(4) of the Internal Revenue 
Code of 1986 (relating to on-premises gyms and other ath-
letic facilities) is amended to read as follows: 
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100 
‘‘(A) IN
GENERAL.—Gross income shall 
not include— 
‘‘(i) the value of any on-premises ath-
letic facility provided by an employer to the 
employer’s employees, and 
‘‘(ii) so much of the fees, dues, or 
membership expenses paid by an employer 
to an athletic or fitness facility described 
in subparagraph (C) on behalf of the em-
ployer’s employees as does not exceed $900 
per employer per year.’’. 
(b) ATHLETIC FACILITIES DESCRIBED.—Paragraph 
(4) of section 132(j) of such Code is amended by adding 
at the end the following new subparagraph: 
‘‘(C) CERTAIN ATHLETIC OR FITNESS FA-
CILITIES
DESCRIBED.—For purposes of sub-
paragraph (A)(ii), an athletic or fitness facility 
described in this subparagraph is 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-
ness, or serving as the site of such a pro-
gram of a State or local government, 
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101 
‘‘(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.’’. 
(c) EXCLUSION APPLIES TO HIGHLY COMPENSATED 
EMPLOYEES ONLY IF NO DISCRIMINATION.—Paragraph 
(1) of section 132(j) of such Code is amended— 
(1) by striking ‘‘Paragraphs (1) and (2) of sub-
section (a)’’ and inserting ‘‘Paragraphs (1) and (2) 
of subsection (a) and paragraph (4) of this sub-
section’’, and 
(2) in the heading by striking ‘‘EXCLUSIONS 
UNDER SUBSECTION (A)(1) AND (2)’’ and inserting 
‘‘CERTAIN EXCLUSIONS’’. 
(d) EMPLOYER DEDUCTION FOR DUES TO CERTAIN 
ATHLETIC FACILITIES.— 
(1) IN
GENERAL.—Paragraph (3) of section 
274(a) of such Code (relating to denial of deduction 
for club dues) is amended by adding at the end the 
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102 
following new sentence: ‘‘The preceding sentence 
shall not apply to so much of the fees, dues, or 
membership expenses paid to athletic or fitness fa-
cilities (within the meaning of section 132(j)(4)(C)) 
as does not exceed $900 per employee per year.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
274(e)(4) of such Code is amended by inserting ‘‘the 
first sentence of’’ before ‘‘subsection (a)(3)’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 327. CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIV-
ITY, 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: 
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‘‘(12) QUALIFIED
SPORTS
AND
FITNESS
EX-
PENSES.— 
‘‘(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 
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104 
for the preservation, maintenance, encour-
agement, or development of physical fit-
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 
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105 
‘‘(iii) in the case of any item of sports 
equipment (other than exercise equip-
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 amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 328. NATIONAL YOUTH SPORTS PROGRAM REVITAL-
IZATION. 
Section 682(g) of the Community Services Block 
Grant Act (42 U.S.C. 9923(g)) is amended by striking 
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‘‘$15,000,000’’ and all that follows through ‘‘2003’’, and 
inserting ‘‘$20,000,000 for each of the fiscal years 2011 
through 2021’’. 
SEC. 329. DUPLICATION OF THE ZUNI YOUTH ENRICHMENT 
PROJECT SUMMER CAMP ON INDIAN RES-
ERVATIONS AND TRIBAL LANDS. 
(a) IN GENERAL.—The Secretary of Health and 
Human Services shall establish a 2-year pilot program to 
provide funds to community-based organizations on Indian 
reservations or tribal lands to plan and implement an en-
richment program for children (in the form of a summer 
camp and a year-round program) for the purpose of— 
(1) reversing the epidemics of obesity, diabetes, 
and alcoholism in such areas; and 
(2) to mitigate other problems stemming from 
the formation of bad habits and the development of 
low self esteem during childhood. 
(b) PARTNERSHIPS.—In order to qualify for funding 
under subsection (a), a community-based organization 
shall demonstrate, to the satisfaction of the Secretary of 
Health and Human Services, that the community-based 
organization has entered into a partnership with commu-
nity entities, local funders, and tribal leaders (including, 
if applicable, the tribal council) to plan and execute an 
enrichment program under subsection (a). 
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(c) NUMBER OF SITES.—The Secretary of Health 
and Human Services, in providing funding under sub-
section (a), shall provide funding to no more than 20 com-
munity-based organizations. 
(d) MODEL AND CAMP REQUIREMENT.—The enrich-
ment program under subsection (a) shall— 
(1) be modeled on similar programs established 
by the Zuni Youth Enrichment Project; and 
(2) shall include a camp of at least 6 weeks in 
duration during the summer. 
(e) SPECIFIC CAMP REQUIREMENTS.— 
(1) DAILY ACTIVITIES.—With respect to chil-
dren attending a camp under subsection (d)(2), the 
leader of the organization that receives funds under 
subsection (a) shall, for each day of the camp, en-
sure that, such children are— 
(A) involved in at least 60 minutes of 
physical activity (with appropriate accommoda-
tions made for children with disabilities); and 
(B) provided with at least two meals that 
meet national nutritional standards that are 
aligned with dietary guidelines. 
(2) OTHER ACTIVITIES.—Such leader shall also 
ensure that— 
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(A) a community gardening activity is in-
cluded in the activities conducted at the camp; 
and 
(B) health and wellness education is pro-
vided to the children attending the camp. 
(f) EVALUATION.— 
(1) IN GENERAL.—A community-based organi-
zation that receives funding under subsection (a), 
shall, as a condition of receiving such funding, con-
duct an evaluation of the enrichment program con-
ducted by such organization. 
(2) MODEL.—The form, manner, content, and 
frequency of the evaluation under paragraph (1) 
shall be modeled on the Zuni Youth Enrichment 
Project standard project evaluation. 
(g) REPORT.—Not later than 1 year after the date 
on which a community organization first receives funding 
under subsection (a) and annually thereafter, the organi-
zation shall— 
(1) submit a report to the to the Secretary of 
Health and Human Services on the outcomes of the 
enrichment program conducted by the organization 
under this section, including— 
(A) the findings of the evaluation con-
ducted under subsection (f); and 
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