S 1144 119th Congress
PHIT Act of 2025
A bill 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.
Official Title as Introduced Congress.gov
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the Senate.
Open bill recordOfficial action Congress.gov
Read twice and referred to the Committee on Finance. (text: CR S1874)
Open bill recordOfficial action Congress.gov
Introduced in Senate
Open bill recordText version Congress.gov
Introduced in Senate
A dated text-version record is available.
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View the complete bill journey as an accessible table
| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the Senate. | Congress.gov | |
| Official actionRead twice and referred to the Committee on Finance. (text: CR S1874) | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionIntroduced in Senate | No additional detail supplied.IntroReferral · Library of Congress · Code 10000 | Congress.gov | |
| Text versionIntroduced in Senate | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Personal Health Investment Today Act of 2025 or the PHIT Act of 2025This bill allows a federal tax deduction of up to $1,000 ($2,000 for married individuals who file a joint federal tax return or a head of a household) for qualified sports and fitness expenses. (Conditions apply.)Under current law, an individual may deduct unreimbursed expenses paid for medical care for themselves, their spouse, or a qualified dependent to the extent that such expenses exceed 7.5% of adjusted gross income.Under the bill, the definition of medical care (for purposes of the tax deduction) is expanded to include qualified sports and fitness expenses. The bill defines qualified sports and fitness expenses as amounts paid exclusively for the sole purpose of participating in a physical activity, includingfitness facility memberships,participation or instruction in physical exercise or activity, orequipment for a physical exercise or activity program.
Official documents
Text versions
- Introduced in SenateMar 26, 2025