PHIT Act of 2025

This bill would change the tax law so some fitness costs can count as medical expenses. The goal is to promote health and prevent disease by making it easier for people and families to afford exercise and physical activity.

Key points

• Who is affected: Individuals and families who pay for fitness activities and programs.
• What counts: Gym/fitness facility memberships; fees for classes, coaching, or instruction; and certain equipment used only for physical activity or exercise.
• Yearly limit: Up to $1,000 per taxpayer each year, or $2,000 for a joint return or head of household.
• What doesn’t count: Private member-only clubs; places that offer golf, hunting, sailing, or riding; apparel or shoes unless they’re necessary and used only for a specific activity; and more than $250 for any single sports item (not including exercise machines). Only the exercise part of mixed programs counts; travel and lodging are treated separately.
• When it starts: For tax years that begin after the law is enacted.