I 
117TH CONGRESS 
1ST SESSION H. R. 3109 
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 
MAY 11, 2021 
Mr. KIND (for himself, Mr. KELLY of Pennsylvania, Ms. SEWELL, and Mr. 
LAHOOD) introduced the following bill; which was referred to the Com-
mittee 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 2021’’ or the ‘‘PHIT Act of 2021’’. 
SEC. 2. PURPOSE. 
The purpose of this Act is to promote health and pre-
vent disease, particularly diseases related to being over-
weight or obese, by— 
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(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, 
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