PHIT Act of 2025

Tax deduction for fitness costs

If enacted, you would be able to treat certain sports and fitness costs as medical expenses for tax purposes if you itemize. The bill would allow eligible gym or fitness facility memberships, classes and instruction, instructional videos or books, and certain equipment and apparel to count. The yearly limit would be $1,000 for single filers and $2,000 for married filing jointly and heads of household. Any single non-exercise sports equipment item would be limited to $250. Fitness facilities must meet the bill's rules and cannot be private member clubs or provide golf, hunting, sailing, or riding. Instructional materials qualify only if they provide exercise instruction. These rules would apply to tax years beginning after enactment.