United States · Bill · HR
H.R. 6312 (115th)
PHIT Act
Introduced
6 July 2018
Last action
19 July 2018 · Reported
Status
Placed on the Union Calendar, Calendar No. 655.
Sponsors
Rep. Smith, Jason [R-MO-8], Rep. Kind, Ron [D-WI-3], Rep. Fitzpatrick, Brian K. [R-PA-1]
Subjects
Taxation
Source updated
7 April 2025
Summary
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
6 July 2018
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
6 July 2018
Introduced
Introduced in House
Source: IntroReferral
6 July 2018
Introduced
Introduced in House
Source: IntroReferral
11 July 2018
Vote
Ordered to be Reported (Amended) by the Yeas and Nays: 28 - 7.
Source: Committee
11 July 2018
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
19 July 2018
Calendars
Placed on the Union Calendar, Calendar No. 655.
Source: Calendars
19 July 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-846.
Source: Committee
19 July 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-846.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Reported in House · 19 July 2018 · Download file
- Introduced in House · 6 July 2018 · Download file
Documents
6 official files
Reported in House (text)
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Reported in House (text)
Reported in House · EN · 19 July 2018
Reported in House (PDF)
Reported in House · EN · 19 July 2018
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Reported to House with amendment(s)
summary · EN · 19 July 2018
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Introduced in House (text)
Introduced in House · EN · 6 July 2018
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Introduced in House (PDF)
Introduced in House · EN · 6 July 2018
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 6 July 2018
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Smith, Jason [R-MO-8] · R · Sponsor
- Rep. Kind, Ron [D-WI-3] · D · Sponsor
- Rep. Fitzpatrick, Brian K. [R-PA-1] · R · Cosponsor
- · hswm00 · Standing
Related records
- related to → Restoring Access to Medication and Modernizing Health Savings Accounts Act of 2018
- related to → PHIT Act
- related to → Bipartisan HSA Improvement Act of 2018
- related to → PHIT Act of 2017
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/6312
- Open data entity: https://api.congress.gov/v3/bill/115/hr/6312
- us · 115-hr-6312 · source updated 7 April 2025