,,ib  ,union ,cal5d> ,no4 #fee  #aae?   
,,congress  #b;d ,session  ,h4 ,r4 #fcab
  ,report ,no4 #aae-hdf  ,,9 ,,! ,,h\se 
,,( ,,repres5tatives  ,july #f1 #bjah   
,mr4 ,smi? ( ,miss\ri 7= himself & ,mr4 
,k9d7 introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,july #ai1 #bjah;,additional sponsor3 
,mr4 ,fitzpatrick  ,july #ai1 #bjah     
,report$ ) an am5dm5t1 committ$ to !    
,committee ( ! ,:ole ,h\se on ! ,/ate ( 
! ,union1 & ord]$ to be pr9t$ ,/rike out
 all aft] ! enact+ clause & ins]t ! "p  
pr9t$ 9 italic ,= text ( introduc$ bill1
 see copy ( bill z introduc$ on ,july   
#f1 #bjah  ,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 or ! ,,phit ,act4 
#b4 ,c]ta9 am\nts paid = physical       
activity1 fitness1 & ex]cise treat$ z   
am\nts paid = m$ical c>e  7a7 ,9 g5]al  

,section #bac7;d77#a7 ( ! ,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      
,section #bac7;d7 ( 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 or  7iii7 safety equipm5t =   
use 9 a program 7includ+ a self-direct$ 
program7 ( physical ex]cise or physical 
activity4  7,b7 ,doll> limitations  7i7 
,ov]all limitation ,! aggregate am\nt   
treat$ z qualifi$ sports & fitness      
exp5ses ) respect to any taxpay] = any  
taxable ye> %all n exce$ #ejj 7twice su*
 am\nt 9 ! case ( a jo9t return or a    

head ( h\sehold 7z def9$ 9 section      
#b7;b7774  7ii7 ,safety equipm5t ,!     
am\nt treat$ z qualifi$ sports & fitness
 exp5ses ) respect to any item ( safety 
equipm5t describ$ 9 subp>agraph         
7,a77iii7 %all n exce$ #bej4  7,c7      
,c]ta9 exclusions  7i7 ,9 g5]al ,golf1  
hunt+1 sail+1 & horseback rid+ %all n be
 treat$ z a physical ex]cise or physical
 activity4  7ii7 ,ex]cise videos1 etc   
,qualifi$ sports & fitness exp5ses %all 
n include videos1 books1 or simil>      
mat]ials4  7,d7 ,fitness facility def9$ 
,= purposes ( subp>agraph 7,a77i71 ! t]m
 fitness facility means a facility--    
7i7 provid+ in/ruction 9 a program (    
physical ex]cise or physical activity1  
(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] facilities = any activity describ$ 9
 subp>agraph 7,c77i71  7iv7 ^: heal? or 

fitness facility is n incid5tal to its  
ov]all function & purpose1 &  7v7 :i* is
 fully compliant ) applicable ,/ate &   
,f$]al anti-discrim9ation laws4  7,e7   
,programs :i* include compon5ts o!r ?an 
physical ex]cise & physical activity    
,rules simil> to ! rules ( p>agraph 7#f7
 %all apply 9 ! case ( any program t    
includes physical ex]cise or physical   
activity & also o!r compon5ts4 ,=       
purposes ( ! prec$+ s5t5ce1 travel &    
accommodations %all be treat$ z an o!r  
compon5t4  7,f7 ,inflation adju/m5t ,9 !
 case ( any taxable ye> beg9n+ 9 a      
cal5d> ye> aft] #bjai1 ! #ejj am\nt 9   
subp>agraph 7,b77i7 & ! #bej am\nt 9    
subp>agraph 7,b77ii7 %all ea* be        
increas$ by an am\nt equal to--  7i7 su*
 doll> am\nt1 multipli$ by  7ii7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* su*     
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjah = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  ,if any     
increase det]m9$ "u ! prec$+ s5t5ce is n

 a multiple ( #aj1 su* increase %all be 
r\nd$ to ! next l[e/ multiple ( #aj4  4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjah4  ,july 
#ai1 #bjah ,report$ ) an am5dm5t1       
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
pr9t$