,,ib  ,union ,calendar ,no4 #fee  #aaeth
 ,,congress  #b;d ,session  ,h4 ,r4     
#fcab  ,report ,no4 #aae-hdf  ,,in ,,the
 ,,house ,,of ,,representatives  ,july  
#f1 #bjah ,mr4 ,smith of ,missouri 7for 
himself and ,mr4 ,kind7 introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means      
,july #ai1 #bjah;,additional sponsor3   
,mr4 ,fitzpatrick  ,july #ai1 #bjah     
,reported with an amendment1 committed  
to the ,committee of the ,whole ,house  
on the ,state of the ,union1 and ordered
 to be printed ,strike out all after the
 enacting clause and insert the part    
printed in italic ,for text of          
introduced bill1 see copy of bill as    
introduced on ,july #f1 #bjah  ,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 or the ,,phit   

,act4  #b4 ,certain amounts paid for    
physical activity1 fitness1 and exercise
 treated as amounts paid for medical    
care  7a7 ,in general ,section          
#bac7;d77#a7 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  
,section #bac7;d7 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     
for-- 7i7 membership at a fitness       
facility1  7ii7 participation or        
instruction in a program of physical    
exercise or physical activity1 or  7iii7
 safety equipment for use in a program  
7including a self-directed program7 of  

physical exercise or physical activity4 
7,b7 ,dollar limitations  7i7 ,overall  
limitation ,the aggregate amount treated
 as qualified sports and fitness        
expenses with respect to any taxpayer   
for any taxable year shall not exceed   
#ejj 7twice such amount in the case of a
 joint return or a head of household 7as
 defined in section #b7;b7774  7ii7     
,safety equipment ,the amount treated as
 qualified sports and fitness expenses  
with respect to any item of safety      
equipment described in subparagraph     
7,a77iii7 shall not exceed #bej4  7,c7  
,certain exclusions  7i7 ,in general    
,golf1 hunting1 sailing1 and horseback  
riding shall not be treated as a        
physical exercise or physical activity4 
7ii7 ,exercise videos1 etc ,qualified   
sports and fitness expenses shall not   
include videos1 books1 or similar       
materials4  7,d7 ,fitness facility      
defined ,for purposes of subparagraph   
7,a77i71 the term fitness facility means
 a facility--  7i7 providing instruction

 in a program of physical exercise or   
physical activity1 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 facilities 
for any activity described in           
subparagraph 7,c77i71  7iv7 whose health
 or fitness facility is not incidental  
to its overall function and purpose1 and
  7v7 which is fully compliant with     
applicable ,state and ,federal          
anti-discrimination laws4  7,e7         
,programs which include components other
 than physical exercise and physical    
activity ,rules similar to the rules of 
paragraph 7#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  7,f7 ,inflation       
adjustment ,in the case of any taxable  
year beginning in a calendar year after 
#bjai1 the #ejj amount in subparagraph  
7,b77i7 and the #bej amount in          
subparagraph 7,b77ii7 shall each be     
increased by an amount equal to--  7i7  
such dollar amount1 multiplied by  7ii7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which such taxable year
 begins1 determined by substituting     
calendar year #bjah for calendar year   
#bjaf in subparagraph 7,a77ii7 thereof4 
,if any increase determined under the   
preceding sentence is not a multiple of 
#aj1 such increase shall be rounded to  
the next lowest multiple of #aj4  4  7c7
 ,effective date ,the amendments made by
 this section shall apply to taxable    
years beginning after ,december #ca1    
#bjah4  ,july #ai1 #bjah ,reported with 
an amendment1 committed to the          
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 

printed