Personal Health Investment Today Act of 2015

Personal Health Investment Today Act of 2015 or the PHIT Act of 2015

This bill amends the Internal Revenue Code to allow 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. The bill defines "qualified sports and fitness expenses" as amounts paid exclusively for the sole purpose of participating in a physical activity, including: (1) for membership at a fitness facility, (2) for participation or instruction in physical exercise or activity, or (3) for equipment used in a program (including a self-directed program) of physical exercise or activity.