Expands what counts as “medical care” under the tax code to include certain sports and fitness costs. This lets people use pre‑tax accounts (like HSAs/FSAs/HRAs) or itemized medical deductions to cover eligible gym memberships, fitness classes, certain equipment, and instructional materials, subject to annual dollar limits.

The goal is to promote healthier lifestyles and prevent diseases linked to overweight and obesity by lowering the cost of participating in fitness activities. The change applies to taxable years beginning after enactment.