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Tax Deductions for Physical Activity and Fitness Expenses

This new law allows you to deduct expenses for physical activity, fitness, and exercise from your taxes, treating them as medical care costs. The aim is to encourage healthier lifestyles and ease the financial burden of staying fit. This means your gym memberships or sports equipment purchases could reduce 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, exercise instruction, and sports equipment.
Sports equipment must be used exclusively for physical activity, and apparel/footwear must be necessary for a specific activity.
A single item of sports equipment (excluding exercise equipment) can be deducted up to $250.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1144
Sponsor: Sen. Thune, John [R-SD]
Process start date: 2025-03-26
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

PHIT Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1144.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-03-26.

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, exercise instruction, and sports equipment.
  • Sports equipment must be used exclusively for physical activity, and apparel/footwear must be necessary for a specific activity.
  • A single item of sports equipment (excluding exercise equipment) can be deducted up to $250.
What is the specific legal status?

The current status is Introduced.

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 2025-12-23.

CATEGORIES

Taxes Health