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Bill115th CongressFiled Jul 6, 2018Taxation
H.R. 6312

PHIT Act

Bill journey · stage 2 of 5

Under committee review

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What it doesSummary reported to house with amendment(s) (Jul 19, 2018)

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, horseback riding, and videos or books.

What just happenedJul 19, 2018

Placed on the Union Calendar, Calendar No. 655.

Who’s behind it

Rep. Smith, Jason [R-MO-8](R-MO)Sponsor
2 cosponsors1 D1 R
Read on Congress.gov
2cosponsors1committees8actions4related bills5subjects
  1. Jul 19, 2018CalendarsH12410

    Placed on the Union Calendar, Calendar No. 655.

  2. Jul 19, 2018CommitteeH12200

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-846.

    Ways and Means Committee
  3. Jul 19, 2018Committee5000

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-846.

    Ways and Means Committee
  4. Jul 11, 2018Committee

    Ordered to be Reported (Amended) by the Yeas and Nays: 28 - 7.

    Ways and Means Committee
  5. Jul 11, 2018Committee

    Committee Consideration and Mark-up Session Held.

    Ways and Means Committee
  6. Jul 6, 2018IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  7. Jul 6, 2018IntroReferralIntro-H

    Introduced in House

  8. Jul 6, 2018IntroReferral1000

    Introduced in House

Reported to House with amendment(s)Jul 19, 201817

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, horseback riding, and videos or books.

Introduced in HouseJul 6, 2018

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.

PHIT Act — Informed