H.R. 3109 · 117th Congress
Personal Health Investment Today Act of 2021
- Stage
- In committee
- Sponsor
- Ron Kind
- Introduced
- 2021-05-11
- Latest action
- 2021-05-11 · Introduced in House
Summary
Personal Health Investment Today Act of 2021 or the PHIT Act of 2021
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 participating in a physical activity, including (1) fitness facility memberships, (2) physical exercise or activity programs, or (3) equipment for a physical exercise or activity program.