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United States · Bill · S

S. 680 (116th)

PHIT Act of 2019

referredUnited States· United States Congress· EN

Introduced

6 March 2019

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

10 January 2026

Summary

Personal Health Investment Today Act of 2019 or the PHIT Act of 201 9 This bill allows 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.

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Documents

3 official files

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Sources

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