Legis Daily

PHIT Act of 2025

USA119th CongressS-1144| Senate 
| Updated: 3/26/2025
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (6)
Roger Marshall (Republican)Jon Ossoff (Democratic)Amy Klobuchar (Democratic)Christopher Murphy (Democratic)David McCormick (Republican)Shelley Moore Capito (Republican)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
The Personal Health Investment Today Act of 2025 aims to amend the Internal Revenue Code of 1986, allowing certain physical activity, fitness, and exercise expenses to be treated as amounts paid for medical care. This legislative change is intended to promote public health and prevent diseases, particularly those linked to being overweight or obese. By providing financial incentives, the bill seeks to encourage healthier lifestyles and increase participation in physical fitness activities. Specifically, the bill introduces **"qualified sports and fitness expenses"** which encompass amounts paid exclusively for participating in physical activity. These expenses can include membership fees for fitness facilities, costs for instruction or participation in physical exercise, and certain equipment used in physical activity programs. An **overall dollar limitation** is set at $1,000 per taxpayer, or $2,000 for those filing a joint return or as a head of household. The bill also defines specific criteria for qualifying fitness facilities and imposes limitations on equipment, such as requiring exclusive use for physical activity and capping single sports equipment items at $250.
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Timeline

Bill from Previous Congress

S 116-680
PHIT Act of 2019

Bill from Previous Congress

S 117-844
PHIT Act of 2021

Bill from Previous Congress

S 118-786
PHIT Act of 2023
Mar 26, 2025

Latest Companion Bill Action

HR 119-2369
Introduced in House
Mar 26, 2025
Introduced in Senate
Mar 26, 2025
Read twice and referred to the Committee on Finance. (text: CR S1874)
  • Bill from Previous Congress

    S 116-680
    PHIT Act of 2019


  • Bill from Previous Congress

    S 117-844
    PHIT Act of 2021


  • Bill from Previous Congress

    S 118-786
    PHIT Act of 2023


  • March 26, 2025

    Latest Companion Bill Action

    HR 119-2369
    Introduced in House


  • March 26, 2025
    Introduced in Senate


  • March 26, 2025
    Read twice and referred to the Committee on Finance. (text: CR S1874)

Taxation

Related Bills

  • HR 119-2369: PHIT Act of 2025

PHIT Act of 2025

USA119th CongressS-1144| Senate 
| Updated: 3/26/2025
The Personal Health Investment Today Act of 2025 aims to amend the Internal Revenue Code of 1986, allowing certain physical activity, fitness, and exercise expenses to be treated as amounts paid for medical care. This legislative change is intended to promote public health and prevent diseases, particularly those linked to being overweight or obese. By providing financial incentives, the bill seeks to encourage healthier lifestyles and increase participation in physical fitness activities. Specifically, the bill introduces **"qualified sports and fitness expenses"** which encompass amounts paid exclusively for participating in physical activity. These expenses can include membership fees for fitness facilities, costs for instruction or participation in physical exercise, and certain equipment used in physical activity programs. An **overall dollar limitation** is set at $1,000 per taxpayer, or $2,000 for those filing a joint return or as a head of household. The bill also defines specific criteria for qualifying fitness facilities and imposes limitations on equipment, such as requiring exclusive use for physical activity and capping single sports equipment items at $250.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

S 116-680
PHIT Act of 2019

Bill from Previous Congress

S 117-844
PHIT Act of 2021

Bill from Previous Congress

S 118-786
PHIT Act of 2023
Mar 26, 2025

Latest Companion Bill Action

HR 119-2369
Introduced in House
Mar 26, 2025
Introduced in Senate
Mar 26, 2025
Read twice and referred to the Committee on Finance. (text: CR S1874)
  • Bill from Previous Congress

    S 116-680
    PHIT Act of 2019


  • Bill from Previous Congress

    S 117-844
    PHIT Act of 2021


  • Bill from Previous Congress

    S 118-786
    PHIT Act of 2023


  • March 26, 2025

    Latest Companion Bill Action

    HR 119-2369
    Introduced in House


  • March 26, 2025
    Introduced in Senate


  • March 26, 2025
    Read twice and referred to the Committee on Finance. (text: CR S1874)
John Thune

John Thune

Republican Senator

South Dakota

Cosponsors (6)
Roger Marshall (Republican)Jon Ossoff (Democratic)Amy Klobuchar (Democratic)Christopher Murphy (Democratic)David McCormick (Republican)Shelley Moore Capito (Republican)

Finance Committee

Taxation

Related Bills

  • HR 119-2369: PHIT Act of 2025
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted