Personal Health Investment Today Act of 2007

Personal Health Investment Today Act of 2007 - Amends the Internal Revenue Code to treat up to $1,000 of amounts paid annually for exercise equipment and physical exercise programs as tax deductible medical expenses.

[Congressional Bills 110th Congress]
[From the U.S. Government Printing Office]
[H.R. 245 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 245

  To amend the Internal Revenue Code of 1986 to treat certain amounts 
 paid for exercise equipment and physical fitness programs as amounts 
                         paid for medical care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 2007

    Mr. Weller of Illinois introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to treat certain amounts 
 paid for exercise equipment and physical fitness programs as amounts 
                         paid for medical care.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Personal Health Investment Today Act 
of 2007''.

SEC. 2. CERTAIN EXERCISE EQUIPMENT AND PHYSICAL FITNESS PROGRAMS 
              TREATED AS MEDICAL CARE.

    (a) In General.--Subsection (d) of section 213 of the Internal 
Revenue Code of 1986 (relating to medical, dental, etc., expenses) is 
amended by adding at the end the following new paragraph:
            ``(12) Exercise equipment and physical fitness programs.--
                    ``(A) In general.--The term `medical care' shall 
                include amounts paid--
                            ``(i) to purchase or use equipment used in 
                        a program (including a self-directed program) 
                        of physical exercise, and
                            ``(ii) to participate, or receive 
                        instruction, in a program of physical exercise.
                    ``(B) Limitation.--Amounts treated as medical care 
                under subparagraph (A) shall not exceed $1,000 with 
                respect to any individual for any taxable year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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