# 115-hr-6312: PHIT Act

115-hr-6312, PHIT Act, is a 115th Congress bill sponsored by Rep. Smith, Jason [R-MO-8] (R-MO); status Placed on the Union Calendar, Calendar No. 655. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-6312
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-6312
- Congress: 115
- Title: PHIT Act
- Status: Placed on the Union Calendar, Calendar No. 655.
- Introduced: 2018-07-06
- Sponsor: Rep. Smith, Jason [R-MO-8] (R-MO)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Personal Health Investment Today Act or the PHIT Act This bill amends the Internal Revenue Code to allow a medical care tax deduction for qualified sports and fitness expenses. The deduction applies to amounts paid for: (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) safety equipment for use in a physical exercise or activity program. The overall deduction is limited to $500 per year (twice the amount in the case of a joint return or a head of household), and a deduction for safety equipment may not exceed $250. The bill requires the limits to be adjusted for inflation after 2019. The deduction does not include expenses for golf, hunting, sailing, riding, and videos or books.

## Cosponsors (2)

- Rep. Kind, Ron [D-WI-3] (D-WI), 2018-07-06T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2018-07-11T00:00:00.000Z

## Related bills

- 115-hr-6225: Medicare Home Health Flexibility Act
- 115-hr-5671: Burn Pits Accountability Act
- 115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act
- 115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018
- 115-hr-5138: Bipartisan HSA Improvement Act of 2018
- 115-hr-5132: Iranian Revolutionary Guard Corps Economic Exclusion Act

## Sources
- [115-hr-6312 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/6312)

## Related
- [115-hr-6225: Medicare Home Health Flexibility Act](https://policyrisk.com/legislation/115-hr-6225)
- [115-hr-5671: Burn Pits Accountability Act](https://policyrisk.com/legislation/115-hr-5671)
- [115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-5499)
- [115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018](https://policyrisk.com/legislation/115-hr-5141)
- [115-hr-5138: Bipartisan HSA Improvement Act of 2018](https://policyrisk.com/legislation/115-hr-5138)
- [115-hr-5132: Iranian Revolutionary Guard Corps Economic Exclusion Act](https://policyrisk.com/legislation/115-hr-5132)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-6312 (as of 2025-11-18).