,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ief  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,m>* #e1 #bjac ,mr4   
,k9d introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to treat c]ta9 am\nts    
paid = physical activity1 fitness1 &    
ex]cise z am\nts paid = m$ical c>e4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,p]sonal ,heal? ,inve/m5t ,today ,act ( 
#bjac or ! ,,phit ,act ( #bjac4  #b4    
,f9d+s & purpose  7a7 ,f9d+s ,congress  
f9ds t--  7#a7 almo/ #bj p]c5t (        
,am]ican *ildr5 betwe5 ! ages ( #b & #ai
 are ov]weight or suff] f obesity2  7#b7
 #h ( ! #i mo/ exp5sive illnesses 9 !   
,unit$ ,/ates are m common among        
ov]weight & obese individuals2  7#c7    
accord+ to ! ,c5t]s = ,disease ,control 
& ,prev5tion1 ! increase 9 ! numb] (    
ov]weight & obese ,am]icans betwe5 #aihg
 & #bjja result$ 9 a #bg p]c5t increase 
9 p] capita heal? c>e co/s2  7#d7 ! ,_w 
,heal? ,organization det]m9$ t 9 !      

,unit$ ,/ates a #a inve/m5t 9 physical  
activity alone 79 "t & equipm5t7 w\ld   
r$uce m$ical exp5ses by #c4bj2  7#e7    
rese>* indicates t #b 9 #e ,am]icans    
w\ld become m physically active if (f]$ 
a f9ancial inc5tive2  7#f7 ! ,unit$     
,/ates ranks la/ 9 ! _w 9 r$uc+ ! numb] 
( prev5table dea?s result+ f            
obesity-relat$ *ronic illnesses2 &  7#g7
 engag+ 9 physical activities at "y ages
 :5 *ildr5 are le>n+ lifelong behaviors 
c h a significant impact on _! long-t]m 
heal?4  7b7 ,purpose ,! purpose ( ?is   
,act is to promote heal? & prev5t       
disease1 p>ticul>ly diseases relat$ to  
be+ ov]weight & obese1 by--  7#a7       
enc\rag+ heal?i] life/yles2  7#b7       
provid+ f9ancial inc5tives to ease !    
f9ancial burd5 ( engag+ 9 heal?y        
behavior2 &  7#c7 increas+ ! ability (  
individuals & families to p>ticipate 9  
physical fitness activities4  #c4 ,c]ta9
 am\nts paid = physical activity1       
fitness1 & ex]cise treat$ z am\nts paid 
= m$ical c>e  7a7 ,9 g5]al ,p>agraph    

7#a7 ( section #bac7;d7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or at ! end ( subp>agraph 7,c71 by /rik+
 ! p]iod at ! end ( subp>agraph 7,d7 &  
ins]t+ 1 or1 & by add+ at ! end ! foll[+
 new subp>agraph3  7,e7 = qualifi$      
sports & fitness exp5ses4  4  7b7       
,qualifi$ sports & fitness exp5ses      
,subsection 7d7 ( section #bac ( su*    
,code is am5d$ by add+ at ! end ! foll[+
 p>agraph3  7#ab7 ,qualifi$ sports &    
fitness exp5ses  7,a7 ,9 g5]al ,! t]m   
qualifi$ sports & fitness exp5ses means 
am\nts paid--  7i7 = memb]%ip at a      
fitness facility1  7ii7 = p>ticipation  
or in/ruction 9 a program ( physical    
ex]cise or physical activity1 &  7iii7 =
 equipm5t = use 9 a program 7includ+ a  
self-direct$ program7 ( physical ex]cise
 or physical activity4  7,b7 ,ov]all    
doll> limitation ,! aggregate am\nt     
treat$ z qualifi$ sports & fitness      
exp5ses ) respect to any taxpay] = any  
taxable ye> %all n exce$ #a1jjj 7#b1jjj 
9 ! case ( a jo9t return or a head (    

h\sehold 7z def9$ 9 section #b7;b7774   
7,c7 ,fitness facility def9$ ,= purposes
 ( subp>agraph 7,a77i71 ! t]m fitness   
facility means a facility--  7i7 provid+
 in/ruction 9 a program ( physical      
ex]cise1 (f]+ facilities = !            
pres]vation1 ma9t5ance1 enc\ragem5t1 or 
developm5t ( physical fitness1 or s]v+ z
 ! site ( su* a program ( a ,/ate or    
local gov]nm5t1  7ii7 :i* is n a private
 club own$ & op]at$ by its memb]s1      
7iii7 :i* does n (f] golf1 hunt+1 sail+1
 or rid+ facilities1  7iv7 ^: heal? or  
fitness facility is n incid5tal to its  
ov]all function & purpose1 &  7v7 :i* is
 fully compliant ) ! ,/ate (            
jurisdiction & ,f$]al anti-discrim9ation
 laws4  7,d7 ,treatm5t ( ex]cise videos1
 etc ,videos1 books1 & simil> mat]ials  
%all be treat$ z describ$ 9 subp>agraph 
7,a77ii7 if ! cont5t ( su* mat]ials     
con/itute in/ruction 9 a program (      
physical ex]cise or physical activity4  
7,e7 ,limitations relat$ to sports &    
fitness equipm5t ,am\nts paid = equipm5t

 describ$ 9 subp>agraph 7,a77iii7 %all  
be treat$ z a qualifi$ sports & fitness 
exp5se only--  7i7 if su* equipm5t is   
utiliz$ exclusively = p>ticipation 9    
fitness1 ex]cise1 sport1 or o!r physical
 activity programs1  7ii7 if su*        
equipm5t is n app>el or footwe>1 &      
7iii7 9 ! case ( any item ( sports      
equipm5t 7o!r ?an ex]cise equipm5t71 )  
respect to s mu* ( ! am\nt paid = su*   
item z does n exce$ #bej4  7,f7         
,programs :i* include compon5ts o!r ?an 
physical ex]cise & physical activity    
,rules simil> to ! rules ( section      
#bac7;d77#f7 %all apply 9 ! case ( any  
program t includes physical ex]cise or  
physical activity & also o!r compon5ts4 
,= purposes ( ! prec$+ s5t5ce1 travel & 
accommodations %all be treat$ z an o!r  
compon5t4  4  7c7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4