3.0.0 844 2023-01-11T13:47:39Z 2023-01-11T13:47:39Z Senate S 2021-03-18 117 ssfi00 Finance Committee Senate Standing Referred to 2021-03-18T18:08:34Z PHIT Act of 2021 117 3109 HR 2021-05-11 Referred to the House Committee on Ways and Means. Identical bill CRS 2021-03-18 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text: CR S1647-1648) IntroReferral 2021-03-18 Introduced in Senate IntroReferral 10000 9 Library of Congress T000250 Sen. Thune, John [R-SD] John Thune R SD R. N M001169 Sen. Murphy, Christopher [D-CT] Christopher Murphy D CT S. 2021-03-18 True B001261 Sen. Barrasso, John [R-WY] John Barrasso R WY 2021-03-18 True C001047 Sen. Capito, Shelley Moore [R-WV] Shelley Capito R WV Moore 2021-03-18 True C001096 Sen. Cramer, Kevin [R-ND] Kevin Cramer R ND 2021-03-18 True K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2021-03-18 True M001153 Sen. Murkowski, Lisa [R-AK] Lisa Murkowski R AK 2021-03-18 True R000605 Sen. Rounds, Mike [R-SD] Mike Rounds R SD 2021-03-18 True W000437 Sen. Wicker, Roger F. [R-MS] Roger Wicker R MS F. 2021-03-18 True B001236 Sen. Boozman, John [R-AR] John Boozman R AR 2021-03-24 False S001191 Sen. Sinema, Kyrsten [D-AZ] Kyrsten Sinema D AZ 2021-04-19 False B001230 Sen. Baldwin, Tammy [D-WI] Tammy Baldwin D WI 2021-05-18 False M000934 Sen. Moran, Jerry [R-KS] Jerry Moran R KS 2021-09-14 False W000790 Sen. Warnock, Raphael G. [D-GA] Raphael Warnock D GA G. 2021-09-21 False M001198 Sen. Marshall, Roger [R-KS] Roger Marshall R KS 2022-01-11 False S001184 Sen. Scott, Tim [R-SC] Tim Scott R SC 2022-02-03 False T000476 Sen. Tillis, Thomas [R-NC] Thomas Tillis R NC Roland 2022-05-19 False P000603 Sen. Paul, Rand [R-KY] Rand Paul R KY 2022-09-21 False Taxation Health care costs and insurance Health promotion and preventive care Income tax deductions Physical fitness and lifestyle Taxation 00 2021-03-18 Introduced in Senate 2021-05-04T14:03:11Z 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.

]]> PHIT Act of 2021 Display Title PHIT Act of 2021 Official Title as Introduced 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. Introduced in Senate IS Short Title(s) as Introduced PHIT Act of 2021 Introduced in Senate IS Short Title(s) as Introduced Personal Health Investment Today Act of 2021 Introduced in Senate IS Introduced in Senate 2021-03-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117s844is/xml/BILLS-117s844is.xml 2021-03-18 Read twice and referred to the Committee on Finance. (text: CR S1647-1648) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.