,,ii  #aae? ,,congress  #a/ ,session    
,s4 #dhb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #a1 #bjag,mr4     
,?une 7= himself1 ,mr4 ,murphy1 ,mrs4   
,capito1 & ,mr4 ,donnelly7 introduc$ !  
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,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 ( #bjag or
 ! ,,phit ,act ( #bjag4  #b4 ,purpose ,!
 purpose ( ?is ,act is to promote heal? 
& prev5t disease1 p>ticul>ly diseases   
relat$ to be+ ov]weight or 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 ins]t+ aft]           
subp>agraph 7,d7 ! foll[+ new           
subp>agraph3  7,e7 = qualifi$ sports &  
fitness exp5ses4  4  7b7 ,qualifi$      
sports & fitness exp5ses ,subsection 7d7
 ( section #bac ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#ab7 ,qualifi$ 
sports & fitness exp5ses  7,a7 ,9 g5]al 
,! t]m qualifi$ sports & fitness exp5ses
 means am\nts paid exclusively = ! sole 
purpose ( p>ticipat+ 9 a physical       
activity includ+--  7i7 = memb]%ip at a 
fitness facility1  7ii7 = p>ticipation  
or in/ruction 9 physical ex]cise or     
physical activity1 or  7iii7 = equipm5t 
us$ 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 ,= purposes ( subp>agraph      
7,a77i71 ! t]m fitness facility means a 
facility-- 7i7 :i* provides in/ruction 9
 a program ( physical ex]cise1 (f]s     
facilities = ! pres]vation1 ma9t5ance1  
enc\ragem5t1 or developm5t ( physical   
fitness1 or s]ves 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    
compon5t ( :i* 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/itutes 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 qualifi$ sports & fitness   
exp5ses only--  7i7 if su* equipm5t is  
utiliz$ exclusively = p>ticipation 9    
fitness1 ex]cise1 sport1 or o!r physical
 activity1  7ii7 9 ! case ( am\nts paid 
= app>el or footwe>1 if su* app>el or   
footwe> is ( a type t is necess>y =1 &  
is n us$ = any purpose o!r ?an1 a       
specific physical activity1 &  7iii7 9 !
 case ( am\nts paid = any s+le item (   
sports equipm5t 7o!r ?an ex]cise        
equipm5t71 to ! ext5t su* am\nts d n    
exce$ #bej4  7,f7 ,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 a sep>ate compon5t4  4  7c7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4