PHIT Act of 2025

Last progress March 26, 2025 (9 months ago)

Introduced on March 26, 2025 by John Thune

This bill would let some fitness costs count as medical expenses on your taxes. It aims to promote health and prevent disease by encouraging people and families to be more active and lowering the cost of doing so. Covered costs include gym memberships, fitness classes or instruction (including exercise videos or books that teach a workout), and equipment used in an exercise program, up to yearly limits.

Key points

• Who is affected: Taxpayers who pay for gym memberships, fitness classes/instruction, or exercise equipment; families filing jointly or as head of household.
• What’s covered:
  • Membership at a qualified fitness facility; participation or instruction in physical activity; exercise videos/books that provide instruction; and equipment used in an exercise program.
• Limits and exclusions:
  • Annual cap: $1,000 per person; $2,000 for a joint return or head of household.
  • Equipment must be used only for physical activity; apparel/footwear must be necessary and used only for that activity; any single item of sports equipment (not counting exercise machines) is capped at $250.
  • A “fitness facility” cannot be a private member club, cannot offer golf, hunting, sailing, or riding, must mainly focus on health/fitness, and must follow anti‑discrimination laws.
  • Programs that mix exercise with other parts treat travel and lodging separately from the fitness portion.
• When it starts: For tax years that begin after the bill becomes law.