S. 680 · 116th Congress
Personal Health Investment Today Act of 2019
- Stage
- In committee
- Sponsor
- John Thune
- Introduced
- 2019-03-06
- Latest action
- 2019-03-06 · Introduced in Senate
Summary
Personal Health Investment Today Act of 2019 or the PHIT Act of 2019
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 the sole purpose of participating in a physical activity, including (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) equipment for a physical exercise or activity program.