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Tax Deductions for Physical Activity: Supporting Healthy Lifestyles

This new law allows you to deduct expenses for physical activity from your taxes, treating them as medical expenses. The aim is to encourage citizens to adopt healthier lifestyles and ease the financial burden of engaging in sports. This means gym memberships, sports lessons, or sports equipment purchases could lower your tax bill.
Key points
You can deduct up to $1,000 ($2,000 for joint filers) annually for physical activity expenses.
Eligible expenses include fitness facility memberships, participation or instruction in physical activity, and sports equipment.
Sports equipment must be used exclusively for physical activity, and apparel/footwear must be necessary for a specific activity.
Expenses for a single item of sports equipment (excluding exercise equipment) are limited to $250.
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Additional Information
Print number: 118_HR_1582
Sponsor: Rep. Kelly, Mike [R-PA-16]
Process start date: 2023-03-14
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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 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_1582.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-03-14.

What are the main provisions?

Key points include:

  • You can deduct up to $1,000 ($2,000 for joint filers) annually for physical activity expenses.
  • Eligible expenses include fitness facility memberships, participation or instruction in physical activity, and sports equipment.
  • Sports equipment must be used exclusively for physical activity, and apparel/footwear must be necessary for a specific activity.
  • Expenses for a single item of sports equipment (excluding exercise equipment) are limited to $250.
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 Rep. Kelly, Mike [R-PA-16].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-24.

CATEGORIES

Taxes Health