PHIT Act of 2025: Tax Deductions for Fitness Expenses

• •The bill amends the Internal Revenue Code to classify 'qualified sports and fitness expenses' as medical care expenses.
• •The annual deduction limit is $1,000 for an individual taxpayer.
• •The annual deduction limit is $2,000 for joint returns or heads of household.
• •Qualified expenses include fitness facility memberships, exercise instruction, and equipment for physical activity.
• •Fitness facilities must be open to the public, not private member-owned clubs, and cannot offer golf, hunting, sailing, or riding.
• •Exercise videos, books, and digital materials qualify if they provide instruction in physical exercise.
• •Sports equipment is only eligible if used exclusively for physical activity.
• •Apparel and footwear are only eligible if they are necessary for and used exclusively for a specific physical activity.
• •Individual items of sports equipment (excluding exercise equipment) are capped at $250 per item for deduction purposes.
• •Travel and accommodations associated with fitness programs are excluded from the deduction.
• •The changes would apply to taxable years beginning after the date of the bill's enactment.

If passed, this bill would allow individuals to deduct up to $1,000 (or $2,000 for joint/head of household filers) annually from their taxable income for qualified physical activity expenses.

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.