PHIT Act of 2025 amends the Internal Revenue Code to treat certain physical activity expenses as medical care.

The PHIT Act of 2025 amends the Internal Revenue Code to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care. This includes membership fees for fitness facilities, apparel or footwear necessary for specific physical activities, and sports equipment up to $250. The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $1,000 ($2,000 in the case of a joint return or a head of household).

PHIT Act of 2025 amends the Internal Revenue Code to treat certain physical activity expenses as medical care.

The PHIT Act of 2025 amends the Internal Revenue Code to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care. This includes membership fees for fitness facilities, apparel or footwear necessary for specific physical activities, and sports equipment up to $250. The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $1,000 ($2,000 in the case of a joint return or a head of household).