,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cdjd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bi1 #bjae ,mr4 
,salmon introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ tax free         
di/ributions f heal? sav+s acc\nts =    
fitness facility memb]%ip & classes4    
#a4 ,tax free di/ributions f heal? sav+s
 acc\nts = fitness facility memb]%ips & 
classes  7a7 ,9 g5]al ,section          
#bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,d7 ,fitness  
facility memb]%ips & classes treat$ z   
m$ical exp5se  7i7 ,9 g5]al ,= purposes 
( subp>agraph 7,a71 am\nts paid =       
memb]%ip at 7or = p>ticipation or       
in/ruction 9 a program ( physical       
ex]cise or physical activity conduct$ at
 or by7 a fitness facility %all be      
treat$ z am\nts paid = m$ical c>e4  7ii7
 ,fitness facility def9$ ,= purposes (  
?is subp>agraph1 ! t]m fitness facility 

means a facility-- 7,i7 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  7,,ii7 :i* is n a      
private club own$ & op]at$ by its       
memb]s1  7,,iii7 :i* does n (f] golf1   
hunt+1 sail+1 or rid+ facilities1       
7,,iv7 ^: heal? or fitness facility is n
 incid5tal to its ov]all function &     
purpose1 &  7,v7 :i* is fully compliant 
) ! ,/ate ( jurisdiction & ,f$]al       
anti-discrim9ation laws4  4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4