Personal Health Investment Today Act of 2025 allows tax deductions for certain physical activity, fitness, and exercise expenses.
The Personal Health Investment Today Act of 2025 amends the Internal Revenue Code to treat certain expenses for physical activity, fitness, and exercise as medical care. This includes membership fees for fitness facilities, participation or instruction in physical exercise, and equipment used in physical activity programs. The aggregate amount treated as qualified sports and fitness expenses is capped at $1,000 for individual taxpayers and $2,000 for joint filers.
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