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United States · Bill · S

S. 482 (115th)

PHIT Act of 2017

referredUnited States· United States Congress· EN

Introduced

1 March 2017

Last action

1 March 2017 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

John Thune, Christopher Murphy, Shelley Capito, Sen. Donnelly, Joe [D-IN], Mike Rounds, Sen. Isakson, Johnny [R-GA], Roger Wicker, Sen. McCain, John [R-AZ], Tammy Baldwin, John Barrasso, Jerry Moran, Gary Peters, Sen. Blunt, Roy [R-MO], Christopher Coons, Rep. Carper, Thomas R. [D-DE-At Large], Angus King, Sen. Heller, Dean [R-NV]

Subjects

Taxation

Source updated

11 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Personal Health Investment Today Act of 2017 or the PHIT Act of 2017 This bill amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses per year. The bill defines "qualified sports and fitness expenses" as amounts paid exclusively for the sole purpose of participating in a physical activity, including: (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) equipment for a physical exercise or activity program.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 1 March 2017

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 1 March 2017

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

Sources

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