Personal Health Investment Today Act of 2013 or the PHIT Act of 2013 - Amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for married couples filing jointly or heads of household) of qualified sports and fitness expenses. Defines "qualified sports and fitness expenses" as amounts paid for fitness facility memberships, physical exercise programs, and exercise equipment.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 956 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 956
To amend the Internal Revenue Code of 1986 to treat certain amounts
paid for physical activity, fitness, and exercise as amounts paid for
medical care.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 5, 2013
Mr. Kind 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 physical activity, fitness, and exercise 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 2013'' or the ``PHIT Act of 2013''.
SEC. 2. FINDINGS AND PURPOSE.
(a) Findings.--Congress finds that--
(1) almost 20 percent of American children between the ages
of 2 and 19 are overweight or suffer from obesity;
(2) 8 of the 9 most expensive illnesses in the United
States are more common among overweight and obese individuals;
(3) according to the Centers for Disease Control and
Prevention, the increase in the number of overweight and obese
Americans between 1987 and 2001 resulted in a 27 percent
increase in per capita health care costs;
(4) the World Health Organization determined that in the
United States a $1 investment in physical activity alone (in
time and equipment) would reduce medical expenses by $3.20;
(5) research indicates that 2 in 5 Americans would become
more physically active if offered a financial incentive;
(6) the United States ranks last in the world in reducing
the number of preventable deaths resulting from obesity-related
chronic illnesses; and
(7) engaging in physical activities at young ages when
children are learning lifelong behaviors can have a significant
impact on their long-term health.
(b) Purpose.--The purpose of this Act is to promote health and
prevent disease, particularly diseases related to being overweight and
obese, by--
(1) encouraging healthier lifestyles;
(2) providing financial incentives to ease the financial
burden of engaging in healthy behavior; and
(3) increasing the ability of individuals and families to
participate in physical fitness activities.
SEC. 3. CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIVITY, FITNESS, AND
EXERCISE TREATED AS AMOUNTS PAID FOR MEDICAL CARE.
(a) In General.--Paragraph (1) of section 213(d) of the Internal
Revenue Code of 1986 is amended by striking ``or'' at the end of
subparagraph (C), by striking the period at the end of subparagraph (D)
and inserting ``, or'', and by adding at the end the following new
subparagraph:
``(E) for qualified sports and fitness expenses.''.
(b) Qualified Sports and Fitness Expenses.--Subsection (d) of
section 213 of such Code is amended by adding at the end the following
paragraph:
``(12) Qualified sports and fitness expenses.--
``(A) In general.--The term `qualified sports and
fitness expenses' means amounts paid--
``(i) for membership at a fitness facility,
``(ii) for participation or instruction in
a program of physical exercise or physical
activity, and
``(iii) for equipment for use in a program
(including a self-directed program) of physical
exercise or physical activity.
``(B) Overall dollar limitation.--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 (as defined in section 2(b))).
``(C) Fitness facility defined.--For purposes of
subparagraph (A)(i), the term `fitness facility' means
a facility--
``(i) providing instruction in a program of
physical exercise, offering facilities for the
preservation, maintenance, encouragement, or
development of physical fitness, or serving as
the site of such a program of a State or local
government,
``(ii) which is not a private club owned
and operated by its members,
``(iii) which does not offer golf, hunting,
sailing, or riding facilities,
``(iv) whose health or fitness facility is
not incidental to its overall function and
purpose, and
``(v) which is fully compliant with the
State of jurisdiction and Federal anti-
discrimination laws.
``(D) Treatment of exercise videos, etc.--Videos,
books, and similar materials shall be treated as
described in subparagraph (A)(ii) if the content of
such materials constitute instruction in a program of
physical exercise or physical activity.
``(E) Limitations related to sports and fitness
equipment.--Amounts paid for equipment described in
subparagraph (A)(iii) shall be treated as a qualified
sports and fitness expense only--
``(i) if such equipment is utilized
exclusively for participation in fitness,
exercise, sport, or other physical activity
programs,
``(ii) if such equipment is not apparel or
footwear, and
``(iii) in the case of any item of sports
equipment (other than exercise equipment), with
respect to so much of the amount paid for such
item as does not exceed $250.
``(F) Programs which include components other than
physical exercise and physical activity.--Rules similar
to the rules of section 213(d)(6) shall apply in the
case of any program that includes physical exercise or
physical activity and also other components. For
purposes of the preceding sentence, travel and
accommodations shall be treated as an other
component.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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