Amends the Internal Revenue Code to treat certain physical activity, fitness, and exercise expenses as medical care.
The Personal Health Investment Today Act of 2025 amends the Internal Revenue Code to treat certain expenses related to physical activity, fitness, and exercise as medical care. This includes membership fees for fitness facilities, equipment used for physical exercise, and apparel necessary for specific physical activities. The aggregate amount treated as qualified sports and fitness expenses is capped at $1,000 for individual taxpayers and $2,000 for joint filers or heads of household.
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