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119th Congress Taxation

H.R. 2369: PHIT Act of 2025

Introduced

  1. Introduced (completed)Mar 26, 2025
  2. Passed House (not reached)
  3. Passed Senate (not reached)
  4. To the President (not reached)
  5. Became law (not reached)

Summary

Introduced in House, Mar 26, 2025

This bill allows a federal tax deduction of up to $1,000 ($2,000 for married individuals who file a joint federal tax return or a head of a household) for qualified sports and fitness expenses. (Conditions apply.)

Under current law, an individual may deduct unreimbursed expenses paid for medical care for themselves, their spouse, or a qualified dependent to the extent that such expenses exceed 7.5% of adjusted gross income.

Under the bill, the definition of medical care (for purposes of the tax deduction) is expanded to include 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

Read the full summary
  • fitness facility memberships,
  • participation or instruction in physical exercise or activity, or
  • equipment for a physical exercise or activity program.

Written by the Congressional Research Service, Library of Congress.

Roll calls

0 votes on this bill

No roll call votes have been held on this bill.

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

30

Bipartisan support.

Who scored on this bill

12 points earned
  1. 1Mike Kelly R-PA SponsorDrew cross-party cosponsors, introduced, reached a cosponsor milestone3 events+12
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Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Mike Kelly

History

  1. Mar 26, 2025Introduced in the House by Mike Kelly.
Show the full action history (2 actions)
  1. Mar 26, 2025Introduced in House
  2. Mar 26, 2025Referred to the House Committee on Ways and Means.