PHIT Act of 2025: Tax Deductions for Fitness Expenses

Original title: PHIT Act of 2025

Last action · March 26, 2025: Referred to the House Committee on Ways and Means.Sponsors: Mike Kelly and 29 others

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Floor Vote

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What This Bill Would Do

The PHIT Act of 2025 proposes allowing taxpayers to treat certain fitness-related costs as tax-deductible medical expenses. This would include memberships at fitness facilities, exercise instruction, and specific sports equipment.

Why it matters

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.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Individual Taxpayers

Taxpayers would be eligible to claim a deduction for fitness-related expenses on their federal income tax returns.

Directly affected

Fitness Facility Operators

Facilities meeting the bill's criteria may see changes in demand for memberships as a result of the tax incentive.

Key Facts

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.

Show all 11 facts

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.

Frequently Asked Questions

Can I deduct my golf club membership?

No, the bill explicitly excludes facilities that offer golf, hunting, sailing, or riding.

Does this cover my running shoes?

Yes, provided the footwear is necessary for and used exclusively for a specific physical activity.

Is there a limit on how much I can claim?

Yes, the deduction is capped at $1,000 for individuals and $2,000 for joint filers or heads of household.

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Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

2 actions

Mar 26, 2025HouseCommittee
Referred to the House Committee on Ways and Means.
Mar 26, 2025HouseIntroduced
Introduced in House

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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