H. R. 2105
IN THE HOUSE OF REPRESENTATIVES
April 27, 2009
Mr. Kind (for himself, Mr. Brady of Texas, Mr. Blumenauer, and Mr. Wamp) introduced the following bill; which was referred to the Committee on Ways and Means
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.
This Act may be cited as the
Personal Health Investment Today Act
of 2009 or the
PHIT Act of 2009.
Findings and purpose
Congress finds that—
almost 20 percent of American children between the ages of 2 and 19 are overweight or suffer from obesity;
8 of the 9 most expensive illnesses in the United States are more common among overweight and obese individuals;
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;
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;
research indicates that 2 in 5 Americans would become more physically active if offered a financial incentive;
the United States ranks last in the world in reducing the number of preventable deaths resulting from obesity-related chronic illnesses; and
engaging in physical activities at young ages when children are learning lifelong behaviors can have a significant impact on their long-term health.
The purpose of this Act is to promote health and prevent disease, particularly diseases related to being overweight and obese, by—
encouraging healthier lifestyles;
providing financial incentives to ease the financial burden of engaging in healthy behavior; and
increasing the ability of individuals and families to participate in physical fitness activities.
Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care
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
, or, and by adding at the end the
following new subparagraph:
for qualified sports and fitness expenses.
Qualified sports and fitness expenses
Subsection (d) of section 213 of such Code is amended by adding at the end the following paragraph:
Qualified sports and fitness expenses
qualified sports and fitness
expenses means amounts paid—
for membership at a fitness center,
for participation or instruction in a program of physical exercise or physical activity, and
for equipment for use in a program (including a self-directed program) of physical exercise or physical activity.
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))).
Fitness facility defined
For purposes of subparagraph (A)(i), the term
fitness facility means a facility—
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,
which is not a private club owned and operated by its members,
which does not offer golf, hunting, sailing, or riding facilities,
whose health or fitness facility is not incidental to its overall function and purpose, and
which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws.
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—
if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity programs,
if such equipment is not apparel or footwear, and
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.
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.
Exception for health savings accounts
Subparagraph (A) of section 223(d)(2) of
such Code is amended by inserting
, determined without regard to
paragraph (1)(E) thereof after
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.