118th Congress · HOUSE BILLBILL

H.R. 1582 — PHIT Act of 2023

“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.”

Taxation

Introduced Mar 14, 2023

Last action Mar 14, 2023

Pipeline · Bill → Law

Step 1

Introduced

Mar 14, 2023

Step 2

Referred

Mar 14, 2023

Ways & Means

Step 3

Committee

Step 4

House floor

Step 5

Senate

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

This bill allows a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses per year. The bill defines qualified sports and fitness expenses as amounts paid exclusively for participating in a physical activity, including (1) fitness facility memberships, (2) physical exercise or activity programs, or (3) equipment for a physical exercise or activity program.

Provisions · 3 sectionsIntroduced in House

Timeline · 2 actions

Mar 14, 2023

Introduced in House

Mar 14, 2023

Referred to the House Committee on Ways and Means.