,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #ief  ,,in ,,the ,,house ,,of   
,,representatives  ,march #e1 #bjac ,mr4
 ,kind introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 treat certain amounts paid for physical
 activity1 fitness1 and exercise as     
amounts paid for medical care4  #a4     
,short title ,this ,act may be cited as 
the ,personal ,health ,investment ,today
 ,act of #bjac or the ,,phit ,act of    
#bjac4  #b4 ,findings and purpose  7a7  
,findings ,congress finds that--  7#a7  
almost #bj percent of ,american children
 between the ages of #b and #ai are     
overweight or suffer from obesity2  7#b7
 #h of the #i most expensive illnesses  
in the ,united ,states are more common  
among overweight and obese individuals2 
7#c7 according to the ,centers for      
,disease ,control and ,prevention1 the  
increase in the number of overweight and
 obese ,americans between #aihg and     

#bjja resulted in a #bg percent increase
 in per capita health care costs2  7#d7 
the ,world ,health ,organization        
determined that in the ,united ,states a
 #a investment in physical activity     
alone 7in time and equipment7 would     
reduce medical expenses by #c4bj2  7#e7 
research indicates that #b in #e        
,americans would become more physically 
active if offered a financial incentive2
  7#f7 the ,united ,states ranks last in
 the world in reducing the number of    
preventable deaths resulting from       
obesity-related chronic illnesses2 and  
7#g7 engaging in physical activities at 
young ages when children are learning   
lifelong behaviors can have a           
significant impact on their long-term   
health4  7b7 ,purpose ,the purpose of   
this ,act is to promote health and      
prevent disease1 particularly diseases  
related to being overweight and obese1  
by--  7#a7 encouraging healthier        
lifestyles2  7#b7 providing financial   
incentives to ease the financial burden 

of engaging in healthy behavior2 and    
7#c7 increasing the ability of          
individuals and families to participate 
in physical fitness activities4  #c4    
,certain amounts paid for physical      
activity1 fitness1 and exercise treated 
as amounts paid for medical care  7a7   
,in general ,paragraph 7#a7 of section  
#bac7;d7 of the ,internal ,revenue ,code
 of #aihf is amended by striking or at  
the end of subparagraph 7,c71 by        
striking the period at the end of       
subparagraph 7,d7 and inserting 1 or1   
and by adding at the end the following  
new subparagraph3  7,e7 for qualified   
sports and fitness expenses4  4  7b7    
,qualified sports and fitness expenses  
,subsection 7d7 of section #bac of such 
,code is amended by adding at the end   
the following paragraph3  7#ab7         
,qualified sports and fitness expenses  
7,a7 ,in general ,the term qualified    
sports and fitness expenses means       
amounts paid--  7i7 for membership at a 
fitness facility1  7ii7 for             

participation or instruction in a       
program of physical exercise or physical
 activity1 and  7iii7 for equipment for 
use in a program 7including a           
self-directed program7 of physical      
exercise or physical activity4  7,b7    
,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 #a1jjj 7#b1jjj in the  
case of a joint return or a head of     
household 7as defined in section        
#b7;b7774  7,c7 ,fitness facility       
defined ,for purposes of subparagraph   
7,a77i71 the term fitness facility means
 a facility--  7i7 providing instruction
 in a program of physical exercise1     
offering facilities for the             
preservation1 maintenance1              
encouragement1 or development of        
physical fitness1 or serving as the site
 of such a program of a ,state or local 
government1  7ii7 which is not a private
 club owned and operated by its members1

  7iii7 which does not offer golf1      
hunting1 sailing1 or riding facilities1 
7iv7 whose health or fitness facility is
 not incidental to its overall function 
and purpose1 and  7v7 which is fully    
compliant with the ,state of            
jurisdiction and ,federal               
anti-discrimination laws4  7,d7         
,treatment of exercise videos1 etc      
,videos1 books1 and similar materials   
shall be treated as described in        
subparagraph 7,a77ii7 if the content of 
such materials constitute instruction in
 a program of physical exercise or      
physical activity4  7,e7 ,limitations   
related to sports and fitness equipment 
,amounts paid for equipment described in
 subparagraph 7,a77iii7 shall be treated
 as a qualified sports and fitness      
expense only--  7i7 if such equipment is
 utilized exclusively for participation 
in fitness1 exercise1 sport1 or other   
physical activity programs1  7ii7 if    
such equipment is not apparel or        
footwear1 and  7iii7 in the case of any 

item of sports equipment 7other than    
exercise equipment71 with respect to so 
much of the amount paid for such item as
 does not exceed #bej4  7,f7 ,programs  
which include components other than     
physical exercise and physical activity 
,rules similar to the rules of section  
#bac7;d77#f7 shall apply in the case of 
any program that includes physical      
exercise or physical activity and also  
other components4 ,for purposes of the  
preceding sentence1 travel and          
accommodations shall be treated as an   
other component4  4  7c7 ,effective date
 ,the amendments made by this section   
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4