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S 1144119th CongressIntroduced
PHIT Act of 2025
Introduced: Oct 29, 2025
Economy & TaxesHealthcare
Standard Summary
Comprehensive overview in 1-2 paragraphs
The PHIT Act of 2025 amends the Internal Revenue Code to reclassify qualified sports and fitness expenses as medical care, enabling tax deductions for gym memberships, exercise instruction, and fitness equipment with annual caps of $1,000 per individual or $2,000 for joint filers to incentivize physical activity and combat obesity-related diseases.
Key Points
- 1The bill permits taxpayers to deduct eligible fitness expenditures as medical expenses under section 213 of the tax code for preventive health purposes.
- 2It establishes strict annual limits of $1,000 for individuals and $2,000 for joint filers on deductible fitness-related costs.
- 3Qualified expenses include gym memberships at compliant facilities, exercise instruction, and necessary equipment with specific exclusions for private clubs and non-essential items.
Impact Areas
Individual taxpayers seeking health-related tax deductionsFitness facilities and service providers meeting regulatory criteriaPublic health initiatives targeting obesity and chronic disease prevention
Generated by legislative-analyst-pro on Nov 4, 2025