110 HR 245 IH: Personal Health Investment Today Act U.S. House of Representatives 2007-01-05 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.

I 110th CONGRESS 1st Session H. R. 245 IN THE HOUSE OF REPRESENTATIVES January 5, 2007 Mr. Weller of Illinois introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to treat certain amounts paid for exercise equipment and physical fitness programs as amounts paid for medical care.

1.

Short title

This Act may be cited as the Personal Health Investment Today Act of 2007.

2.

Certain exercise equipment and physical fitness programs treated as medical care

(a)

In general

Subsection (d) of section 213 of the Internal Revenue Code of 1986 (relating to medical, dental, etc., expenses) is amended by adding at the end the following new paragraph: (12)

Exercise equipment and physical fitness programs

(A)

In general

The term medical care shall include amounts paid— (i)to purchase or use equipment used in a program (including a self-directed program) of physical exercise, and (ii)to participate, or receive instruction, in a program of physical exercise. (B)

Limitation

Amounts treated as medical care under subparagraph (A) shall not exceed $1,000 with respect to any individual for any taxable year. . (b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.