S 844 United States Senate · 117th Congress

PHIT Act of 2021

Summary
Personal Health Investment Today Act of 2021 or the PHIT Act of 2021 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.
Bill status in committee 1 of 4 stages cleared
Introduction
Mar 2021
Committee Review
Floor Vote
President
Introduced Mar 18, 2021 Last action Mar 18, 2021