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Tax Deductions for Physical Activity: Supporting Healthy Lifestyles

This new law allows expenses for sports and fitness to be deducted from taxes, treating them as medical care costs. It aims to encourage citizens to be more physically active and help combat diseases related to overweight, reducing the financial burden of maintaining health.
Key points
You can deduct up to $1,000 ($2,000 for joint returns) annually for physical activity expenses, such as gym memberships, sports lessons, or exercise equipment.
Expenses for sports equipment are subject to a $250 limit per single item, and apparel and footwear must be exclusively for a specific physical activity.
The changes apply to taxable years beginning after the date the Act is enacted.
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Additional Information
Print number: 117_S_844
Sponsor: Sen. Thune, John [R-SD]
Process start date: 2021-03-18
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

PHIT Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_844.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-03-18.

What are the main provisions?

Key points include:

  • You can deduct up to $1,000 ($2,000 for joint returns) annually for physical activity expenses, such as gym memberships, sports lessons, or exercise equipment.
  • Expenses for sports equipment are subject to a $250 limit per single item, and apparel and footwear must be exclusively for a specific physical activity.
  • The changes apply to taxable years beginning after the date the Act is enacted.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Thune, John [R-SD].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Health