[Congressional Record Volume 169, Number 47 (Tuesday, March 14, 2023)]
[Senate]
[Pages S774-S775]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. THUNE (for himself, Mr. Murphy, Mr. Cramer, Mr. Tillis, 
        Mr. Marshall, Mrs. Capito, Mr. Wicker, Mr. Scott of South 
        Carolina, Ms. Baldwin, Ms. Sinema, and Mr. King):
  S. 786. 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; to the Committee on Finance.
  Mr. THUNE. Madam President, I ask unamimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                 S. 786

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Personal Health Investment 
     Today Act of 2023'' or the ``PHIT Act of 2023''.

     SEC. 2. PURPOSE.

       The purpose of this Act is to promote health and prevent 
     disease, particularly diseases related to being overweight or 
     obese, by--
       (1) encouraging healthier lifestyles;
       (2) providing financial incentives to ease the financial 
     burden of engaging in healthy behavior; and
       (3) increasing the ability of individuals and families to 
     participate in physical fitness activities.

     SEC. 3. CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIVITY, FITNESS, 
                   AND EXERCISE TREATED AS AMOUNTS PAID FOR 
                   MEDICAL CARE.

       (a) In General.--Paragraph (1) of section 213(d) of the 
     Internal Revenue Code of 1986 is amended by striking ``or'' 
     at the end of subparagraph (C), by striking the period at the 
     end of subparagraph (D) and inserting ``, or'', and by 
     inserting after subparagraph (D) the following new 
     subparagraph:
       ``(E) for qualified sports and fitness expenses.''.
       (b) Qualified Sports and Fitness Expenses.--Subsection (d) 
     of section 213 of the Internal Revenue Code of 1986 is 
     amended by adding at the end the following new paragraph:
       ``(12) Qualified sports and fitness expenses.--
       ``(A) In general.--The term `qualified sports and fitness 
     expenses' means amounts paid exclusively for the sole purpose 
     of participating in a physical activity including--
       ``(i) for membership at a fitness facility,
       ``(ii) for participation or instruction in physical 
     exercise or physical activity, or
       ``(iii) for equipment used in a program (including a self-
     directed program) of physical exercise or physical activity.
       ``(B) Overall dollar limitation.--The aggregate amount 
     treated as qualified sports and fitness expenses with respect 
     to any taxpayer for any taxable year shall not exceed $1,000 
     ($2,000 in the case of a joint return or a head of household 
     (as defined in section 2(b))).
       ``(C) Fitness facility.--For purposes of subparagraph 
     (A)(i), the term `fitness facility' means a facility--
       ``(i) which provides instruction in a program of physical 
     exercise, offers facilities for the preservation, 
     maintenance, encouragement, or development of physical 
     fitness, or serves as the site of such a program of a State 
     or local government,
       ``(ii) which is not a private club owned and operated by 
     its members,
       ``(iii) which does not offer golf, hunting, sailing, or 
     riding facilities,
       ``(iv) the health or fitness component of which is not 
     incidental to its overall function and purpose, and

[[Page S775]]

       ``(v) which is fully compliant with the State of 
     jurisdiction and Federal anti-discrimination laws.
       ``(D) Treatment of exercise videos, etc.--Videos, books, 
     and similar materials shall be treated as described in 
     subparagraph (A)(ii) if the content of such materials 
     constitutes instruction in a program of physical exercise or 
     physical activity.
       ``(E) Limitations related to sports and fitness 
     equipment.--Amounts paid for equipment described in 
     subparagraph (A)(iii) shall be treated as qualified sports 
     and fitness expenses only--
       ``(i) if such equipment is utilized exclusively for 
     participation in fitness, exercise, sport, or other physical 
     activity,
       ``(ii) in the case of amounts paid for apparel or footwear, 
     if such apparel or footwear is of a type that is necessary 
     for, and is not used for any purpose other than, a specific 
     physical activity, and
       ``(iii) in the case of amounts paid for any single item of 
     sports equipment (other than exercise equipment), to the 
     extent such amounts do not exceed $250.
       ``(F) Programs which include components other than physical 
     exercise and physical activity.--Rules similar to the rules 
     of paragraph (6) shall apply in the case of any program that 
     includes physical exercise or physical activity and also 
     other components. For purposes of the preceding sentence, 
     travel and accommodations shall be treated as a separate 
     component.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.

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