[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]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. REED (for himself, Ms. Baldwin, Mr. Blumenthal, Mr. Brown, 
        Mr. Coons, Ms. Duckworth, and Ms. Klobuchar):
  S. 779. A bill to establish an AmeriCorps Administration to carry out 
the national and volunteer service programs, to expand participation in 
such programs, and for other purposes; to the Committee on Finance.
  Mr. REED. Madam President, service is a core American value. We take 
inspiration from those who have answered the call to serve, whether in 
defense of our Nation abroad or in strengthening our communities at 
home. Finding common cause through service is how we will overcome the 
major challenges of our time--addressing inequality, strengthening 
civil society and democratic institutions, and leaving a healthy, 
resilient planet to future generations. That is why I am proud to join 
Congressman John Larson of Connecticut in introducing the America's 
Call to Improving Opportunities Now, ACTION for National Service Act. 
Our legislation calls for a historic expansion of the number of service 
opportunities and an increased investment in those who serve.
  The ACTION for National Service Act will honor our national value of 
service, while addressing the barriers that limit citizens' 
opportunities to serve. Our legislation will set us on a path to 1 
million national service positions within 10 years. It will increase 
the educational award so that an individual completing 2 full years of 
service will earn the equivalent of 4 years of the average instate 
tuition at a public college or university. Indeed, those who are 
willing to serve should not be left to carry a heavy financial burden 
of student loan debt. The ACTION for National Service Act will also 
ease other financial barriers to service by increasing the living 
allowance and eliminating the tax liability for the education awards 
and living stipends. The bill calls for a robust outreach effort to 
ensure that all young people will know about the many opportunities to 
serve their country and their communities. It will mobilize a Civilian 
Climate Corps to address the urgent needs of hardest hit communities. 
Finally, the ACTION for National Service Act calls for elevating the 
Corporation for National and Community Service to a Cabinet-level 
Agency and establishes a National Service Foundation to leverage 
private sector resources to support national service activities.
  Madam President, it is time that we reinvigorate the social contract 
we have with each other by elevating service as a national value. We 
must also make the commitment to invest in the education and 
professional development of those who are willing to sacrifice for our 
Nation. Developing the talents of our most committed citizens pays 
lifelong dividends. Our investment in the GI Bill not only honors our 
servicemembers but also enriches our Nation. Similarly, the education 
awards for those who have served through our national programs have 
economic impacts beyond the individuals who earn them. That is the new 
deal that the ACTION for National Service Act offers.
  All AmeriCorps members take a pledge to get things done for 
Americans, to make communities safer, smarter and healthier, and to 
bring us together. It is a pledge we all should commit ourselves to.
  I would like to thank Senators Coons, Baldwin, Brown, Blumenthal, 
Duckworth, and Klobuchar for joining me as original cosponsors of the 
ACTION for National Service Act and the over 40 organizations, 
including Voices for National Service, States for Service Coalition, 
Habitat for Humanity International, YouthBuild, Service Year, City 
Year, and With Honor Action, that have endorsed this legislation. We 
urge our colleagues to join us in working for its passage so we can 
ensure that all who aspire to serve have the opportunity to do so.
                                 ______
                                 
      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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