(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, 
‘‘(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.’’. 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00054
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
(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 
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)’’. 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00055
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
(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. 226. 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: 
‘‘(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, 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00056
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
‘‘(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-
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, 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00057
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
‘‘(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-
ment), with respect to so much of the 
amount paid for such item as does not ex-
ceed $250. 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00058
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
‘‘(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. 227. 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 
‘‘$15,000,000’’ and all that follows through ‘‘2003’’, and 
inserting ‘‘$20,000,000 for each of the fiscal years 2014 
through 2024’’. 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00059
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
TITLE III—IMPROVING ACCESS 
TO NUTRITIONAL INFORMA-
TION AND HEALTHY FOODS 
SEC. 301. CONSUMER EDUCATION. 
Subsection (c) of section 2 of the Nutrition Labeling 
and Education Act of 1990 (Pub. L. 101–535; 104 Stat. 
2353, 2357; 21 U.S.C. 343 note) is amended to read as 
follows: 
‘‘(c) CONSUMER EDUCATION.— 
‘‘(1) IN GENERAL.—The Secretary of Health 
and Human Services shall carry out activities which 
educate consumers about— 
‘‘(A) the availability of nutrition informa-
tion in the label or labeling of food; 
‘‘(B) the importance of that information in 
maintaining healthy dietary practices; 
‘‘(C) the importance of physical activity 
and healthy lifestyles; and 
‘‘(D) the importance of maintaining an en-
ergy balance in consumption and activity. 
‘‘(2) CERTAIN
ACTIVITIES.—Activities under 
paragraph (1) shall include the use of public edu-
cation campaigns, public statements, and other re-
sources designed to educate consumers about the 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00060
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
subjects described in subparagraphs (A) through (D) 
of such paragraph.’’. 
SEC. 302. EXPAND TEAM NUTRITION TRAINING GRANTS. 
Section 19 of the Child Nutrition Act of 1966 (20 
U.S.C. 1788) is amended— 
(1) by redesignating subsection (l) as subsection 
(m); and 
(2) by inserting after subsection (k), the fol-
lowing: 
‘‘(l) INFRASTRUCTURE IMPROVEMENT GRANTS.— 
‘‘(1) IN GENERAL.—Subject to the availability 
of funds to carry out this subsection, the Secretary 
shall award one-time grants, on a competitive basis, 
to eligible State agencies to assist such State agen-
cies in carrying out infrastructure improvements for 
the purpose of improving children’s lifelong eating 
and physical habits, consistent with the most recent 
Dietary Guidelines for Americans published under 
section 301 of the National Nutrition Monitoring 
and Related Research Act of 1990 (7 U.S.C. 5341). 
‘‘(2) ELIGIBLE STATE AGENCY.—For purposes 
of this subsection, an ‘eligible State agency’ 
means— 
‘‘(A) a State agency that participates in— 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00061
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
‘‘(i) the school lunch program under 
the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1751 et seq.); 
‘‘(ii) the school breakfast program 
under section 4 of this Act; or 
‘‘(iii) the child and adult care food 
program under the Richard B. Russell Na-
tional School Lunch Act (42 U.S.C. 1766); 
or 
‘‘(B) a consortium of 2 or more such State 
agencies— 
‘‘(i) located in the same State; or 
‘‘(ii) located in different States. 
‘‘(3) APPLICATION.—To receive a grant under 
this subsection, an eligible State agency shall submit 
to the Secretary an application at such time, in such 
manner, and containing such information as the Sec-
retary may require. 
‘‘(4) USES OF FUNDS.— 
‘‘(A) REQUIRED USES.—An eligible State 
agency that receives a grant under this sub-
section shall use such funds to cover the costs 
of infrastructure improvements related to the 
school lunch program, school breakfast pro-
gram, or the child and adult food care program, 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00062
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
including improvements in kitchen equipment 
and other foodservice equipment used to serve 
or store food offered to children under any such 
program. 
‘‘(B) 
AUTHORIZED
USES.—An 
eligible 
State agency that receives a grant under this 
subsection may use such funds to award sub-
grants to local educational agencies to carry out 
the activities described in subparagraph (A). 
‘‘(5) RECORDKEEPING.—An eligible State agen-
cy receiving a grant under this subsection shall keep 
a record of the use of the grant funds.’’. 
SEC. 303. URBAN AND NATIVE-AMERICAN COMMUNITY GAR-
DEN GRANT PROGRAM. 
(a) PROGRAM ESTABLISHED.—From the amounts 
appropriated to carry out this section, the Secretary of 
Agriculture shall award grants to eligible entities to ex-
pand, establish, or maintain urban community gardens. 
(b) ELIGIBLE ENTITY.—For purposes of this section, 
an eligible entity means— 
(1) a private or for-profit organization; or 
(2) a unit of general local government, or tribal 
government, located on tribal land or in a low-in-
come community. 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00063
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
(c) APPLICATION.—In order to receive a grant under 
this section, an eligible entity shall submit to the Secretary 
an application at such time, in such manner, and con-
taining such information as the Secretary may require, in-
cluding— 
(1) an assurance that priority for hiring for 
jobs created by the expansion, establishment, or 
maintenance of an urban community garden funded 
with a grant received under this section will be given 
to individuals who reside in the community where 
the garden is located; and 
(2) a demonstration that the eligible entity is 
committed to providing non-Federal financial or in- 
kind support (such as providing a water supply) for 
the urban community garden for which the entity re-
ceives funds under this section. 
(d) DEFINITIONS.—In this section: 
(1) LOW-INCOME COMMUNITY.—The term ‘‘low- 
income communities’’ includes— 
(A) communities with a high percentage of 
children eligible for free and reduced priced 
lunches under the Richard B. Russell National 
School Lunch Act (42 U.S.C. 1751 et seq.); 
and 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00064
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
(B) any other communities determined by 
the Secretaries to be low-income for purposes of 
this section. 
(2) UNIT OF GENERAL LOCAL GOVERNMENT.— 
The term ‘‘unit of general local government’’ has the 
meaning given such term in section 102 of the 
Housing and Community Development Act of 1974 
(42 U.S.C. 5302). 
(e) AUTHORIZATION OF APPROPRIATIONS.—For each 
of fiscal years 2014 through 2018, there are authorized 
to be appropriated to the Secretary such sums as may be 
necessary to award grants under this section. 
TITLE IV—REALIGNING TRANS-
PORTATION POLICY TO HELP 
PROMOTE 
HEALTHY 
LIFE-
STYLES 
SEC. 401. GRANTS TO PROMOTE PLANNING DECISIONS AND 
POLICIES THAT INCREASE ACCESS TO PHYS-
ICAL ACTIVITY. 
(a) GRANTS.—The Secretary of Transportation may 
make grants to eligible entities for the purpose of assisting 
local planning decisions and policies that increase the ac-
cess of individuals to physical activity. 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00065
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
(b) ACTIVITIES UNDER GRANTS.—The activities of 
eligible entities that may be funded by a grant under sub-
section (a) include the following: 
(1) The coordination of activities carried out by 
local government officials (including planning, public 
works, housing, and transportation officials), school 
boards, and others to increase the access of individ-
uals to physical activity through— 
(A) improved integration of land use, hous-
ing, transportation, and infrastructure plan-
ning; and 
(B) consideration of impacts on physical 
activity levels during such planning. 
(2) The formulation of strategies to establish 
and implement— 
(A) plans and policies that increase infra-
structure for pedestrians and bicyclists to con-
nect such individuals to schools, recreation op-
portunities, jobs, and retail opportunities, in-
cluding policies requiring developers to build 
sidewalks and bicycle lanes; or 
(B) plans and policies that place schools 
within neighborhoods and provide bike paths, 
sidewalks, trails, and other infrastructure to en-
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00066
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
courage and make possible the walking and bi-
cycling to school of students and staff. 
(3) The carrying out of health impact assess-
ments with respect to proposals for the placement or 
construction of buildings, sidewalks, roads, trails, 
schools, or other aspects of the built environment. 
(c) REPORTING.— 
(1) IN GENERAL.—An eligible entity that re-
ceives a grant under subsection (a) shall submit to 
Congress and the Secretary of Transportation a re-
port on the extent to which such grant has— 
(A) led to planning decisions and policies 
that increase the access of individuals to phys-
ical activity; and 
(B) led to an improvement in the health of 
individuals. 
(2) TIMING.—A report under paragraph (1) 
shall be made not less than 3 years and not more 
than 5 years after the date on which such grant is 
received. 
(d) DEFINITIONS.—In this section, the following defi-
nitions apply: 
(1) BUILT
ENVIRONMENT.—The term ‘‘built 
environment’’ means any buildings or spaces that 
are created or modified by individuals, including 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00067
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
homes, schools, workplaces, parks and other recre-
ation areas, greenways, business areas, and trans-
portation areas. 
(2) ELIGIBLE ENTITY.—The term ‘‘eligible enti-
ty’’ means a local government agency or group of 
such agencies with jurisdiction over planning or land 
use decisions. 
(3) HEALTH IMPACT ASSESSMENT.—The term 
‘‘health impact assessment’’ means, in relation to a 
proposal, an assessment of the impact that the pro-
posal will have on the health of individuals if imple-
mented. 
SEC. 402. JOINT USE AGREEMENTS. 
(a) GRANTS.—The Secretary may make a grant to 
any eligible school or other public or nonprofit entity for 
the purposes of meeting either or both of the following: 
(1) Costs incurred by the school or other entity 
in negotiating or entering into a joint use agree-
ment. 
(2) Costs payable under a joint use agreement 
during the first year in which the joint use agree-
ment is in force. 
(b) PRIORITY.—In making grants under subsection 
(a), the Secretary shall give priority to schools or other 
public or nonprofit entities in areas— 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00068
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
(1) where obesity rates are above the national 
average; 
(2) where at least 50 percent of the residents 
are below the poverty line; or 
(3) that lack safe, accessible, and affordable fit-
ness and recreational facilities. 
(c) DEFINITIONS.—In this section, the following defi-
nitions apply: 
(1) ELIGIBLE
SCHOOL.—The term ‘‘eligible 
school’’ means any elementary school or secondary 
school within the meaning of section 9101 of the El-
ementary and Secondary Education Act of 1965 (20 
U.S.C. 7801). 
(2) JOINT USE AGREEMENT.—The term ‘‘joint 
use agreement’’ means an agreement between an eli-
gible school and another public or nonprofit entity 
relating to the use of a school’s facilities or equip-
ment by people other than the school’s students or 
staff. 
(3) POVERTY LINE.—The term ‘‘poverty line’’ 
has the meaning given such term in section 673 of 
the Community Services Block Grant Act (42 U.S.C. 
9902). 
(4) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Health and Human Services acting 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00069
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with
through the Director of the Centers for Disease 
Control and Prevention. 
TITLE V—RESEARCH AND 
ASSESSMENT TOOLS 
SEC. 501. NATIONAL CENTER FOR HEALTH STATISTICS. 
Section 306 of the Public Health Service Act (42 
U.S.C. 242k) is amended— 
(1) in subsection (m)(4)(B), by striking ‘‘sub-
section (n)’’ each place it appears and inserting 
‘‘subsection (o)’’; 
(2) by redesignating subsection (n) as sub-
section (o); and 
(3) by inserting after subsection (m) the fol-
lowing: 
‘‘(n)(1) The Secretary, acting through the Center, 
may provide for the— 
‘‘(A) collection of data for determining the fit-
ness levels and energy expenditure of children and 
youth; and 
‘‘(B) analysis of data collected as part of the 
National Health and Nutrition Examination Survey 
and other data sources. 
‘‘(2) In carrying out paragraph (1), the Secretary, 
acting through the Center, may make grants to States, 
public entities, and nonprofit entities. 
VerDate Mar 15 2010 
23:50 Dec 20, 2012
Jkt 029200
PO 00000
Frm 00070
Fmt 6652
Sfmt 6201
E:\BILLS\H6666.IH
H6666
smartinez on DSK6TPTVN1PROD with