,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #cdjd  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bi1 #bjae ,mr4
 ,salmon 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
 allow tax free distributions from      
health savings accounts for fitness     
facility membership and classes4  #a4   
,tax free distributions from health     
savings accounts for fitness facility   
memberships and classes  7a7 ,in general
 ,section #bbc7;d77#b7 of the ,internal 
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subparagraph3  7,d7 ,fitness facility   
memberships and classes treated as      
medical expense  7i7 ,in general ,for   
purposes of subparagraph 7,a71 amounts  
paid for membership at 7or for          
participation or instruction in a       
program of physical exercise or physical
 activity conducted at or by7 a fitness 
facility shall be treated as amounts    

paid for medical care4  7ii7 ,fitness   
facility defined ,for purposes of this  
subparagraph1 the term fitness facility 
means a facility-- 7,i7 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  7,,ii7 which is not a      
private club owned and operated by its  
members1  7,,iii7 which does not offer  
golf1 hunting1 sailing1 or riding       
facilities1  7,,iv7 whose health or     
fitness facility is not incidental to   
its overall function and purpose1 and   
7,v7 which is fully compliant with the  
,state of jurisdiction and ,federal     
anti-discrimination laws4  4  7b7       
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4