Federal RuleAug 21
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DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push
RuleLabor DepartmentFederal Contract Compliance Programs OfficeSignificant Wallet
119-hr-2369119th CongressWALLET
PHIT Act of 2025
Sponsored By: Representative Kelly, Mike [R-PA-16]
Introduced
Summary
This bill would reclassify certain sports and fitness spending as medical care for federal tax purposes. It aims to encourage healthier lifestyles by giving people a tax-based incentive to exercise and making it easier to pay for fitness activities.
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- Families and individual taxpayers could count qualified sports and fitness expenses as medical care for tax purposes, subject to an annual limit of $1,000 per taxpayer and $2,000 for joint returns or heads of household.
- Fitness centers would have to meet specific eligibility rules to qualify, including being a non-private-club, offering active instruction or program sites, excluding golf, hunting, sailing, or riding facilities, and complying with anti-discrimination laws.
- Purchases and programs would face detailed rules: exercise videos and books are judged by instructional content, equipment and apparel face caps and conditions, and travel or lodging tied to mixed programs is treated as a separate component.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break for gym and sports costs
If enacted, you could count some fitness costs as medical expenses. Gym memberships, classes, and instruction at eligible facilities would qualify. Equipment used only for exercise would qualify; apparel or shoes would count only if needed and used only for that activity. Each non-exercise sports item would be capped at $250, and you could deduct up to $1,000 if single or $2,000 if married filing jointly or head of household. These costs would still follow the usual medical expense deduction rules and would apply to tax years that start after enactment.
Sponsors & CoSponsors
Sponsor
Kelly, Mike [R-PA-16]
PA • R
Cosponsors
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 3/26/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 3/26/2025
Rep. Miller, Carol D. [R-WV-1]
WV • R
Sponsored 4/7/2025
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 4/7/2025
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 5/5/2025
Rep. Trahan, Lori [D-MA-3]
MA • D
Sponsored 5/5/2025
Rep. Allen, Rick W. [R-GA-12]
GA • R
Sponsored 5/5/2025
Rep. Nunn, Zachary [R-IA-3]
IA • R
Sponsored 5/8/2025
Rep. Van Duyne, Beth [R-TX-24]
TX • R
Sponsored 5/13/2025
Rep. McGuire, John J. [R-VA-5]
VA • R
Sponsored 5/13/2025
Rep. Fallon, Pat [R-TX-4]
TX • R
Sponsored 5/19/2025
Rep. Moore, Blake D. [R-UT-1]
UT • R
Sponsored 6/2/2025
Rep. Jack, Brian [R-GA-3]
GA • R
Sponsored 6/2/2025
Rep. Onder, Robert F. [R-MO-3]
MO • R
Sponsored 6/3/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 6/4/2025
Rep. Carbajal, Salud O. [D-CA-24]
CA • D
Sponsored 6/5/2025
Rep. McBride, Sarah [D-DE-At Large]
DE • D
Sponsored 6/17/2025
Rep. Meuser, Daniel [R-PA-9]
PA • R
Sponsored 7/14/2025
Rep. Fleischmann, Charles J. "Chuck" [R-TN-3]
TN • R
Sponsored 7/14/2025
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 8/19/2025
Rep. Morrison, Kelly [D-MN-3]
MN • D
Sponsored 9/3/2025
Rep. Malliotakis, Nicole [R-NY-11]
NY • R
Sponsored 10/3/2025
Rep. Harrigan, Pat [R-NC-10]
NC • R
Sponsored 10/19/2026
Rep. Levin, Mike [D-CA-49]
CA • D
Sponsored 11/17/2025
Rep. Carter, Earl L. "Buddy" [R-GA-1]
GA • R
Sponsored 5/12/2026
Rep. Van Drew, Jefferson [R-NJ-2]
NJ • R
Sponsored 5/12/2026
Rep. Fitzgerald, Scott [R-WI-5]
WI • R
Sponsored 6/23/2026
Rep. Norcross, Donald [D-NJ-1]
NJ • D
Sponsored 6/23/2026
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 6/29/2026
Rep. Calvert, Ken [R-CA-41]
CA • R
Sponsored 9/16/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov