,,ii  #aafth ,,congress  #ast ,session  
,s4 #fhj  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #f1 #bjai,mr4
 ,thune 7for himself1 ,mr4 ,murphy1 ,mr4
 ,barrasso1 ,mrs4 ,capito1 ,mr4 ,king1  
,mr4 ,rounds1 ,mr4 ,wicker1 ,mr4        
,peters1 and ,mr4 ,isakson7 introduced  
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,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 of #bjai or the ,,phit ,act of    
#bjai4  #b4 ,purpose ,the purpose of    
this ,act is to promote health and      
prevent disease1 particularly diseases  
related to being overweight or obese1   
by--  7#a7 encouraging healthier        
lifestyles2  7#b7 providing financial   
incentives to ease the financial burden 
of engaging in healthy behavior2 and    

7#c7 increasing the ability of          
individuals and families to participate 
in physical fitness activities4  #c4    
,certain amounts paid for physical      
activity1 fitness1 and exercise treated 
as amounts paid for medical care  7a7   
,in general ,paragraph 7#a7 of section  
#bac7;d7 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 inserting after subparagraph 7,d7
 the following new subparagraph3  7,e7  
for qualified sports and fitness        
expenses4  4  7b7 ,qualified sports and 
fitness expenses ,subsection 7d7 of     
section #bac of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#ab7 ,qualified sports and fitness     
expenses  7,a7 ,in general ,the term    
qualified sports and fitness expenses   
means amounts paid exclusively for the  
sole purpose of participating in a      

physical activity including--  7i7 for  
membership at a fitness facility1  7ii7 
for participation or instruction in     
physical exercise or physical activity1 
or  7iii7 for equipment used in a       
program 7including a self-directed      
program7 of physical exercise or        
physical activity4  7,b7 ,overall dollar
 limitation ,the aggregate amount       
treated as qualified sports and fitness 
expenses with respect to any taxpayer   
for any taxable year shall not exceed   
#a1jjj 7#b1jjj in the case of a joint   
return or a head of household 7as       
defined in section #b7;b7774  7,c7      
,fitness facility ,for purposes of      
subparagraph 7,a77i71 the term fitness  
facility means a facility-- 7i7 which   
provides instruction in a program of    
physical exercise1 offers facilities for
 the preservation1 maintenance1         
encouragement1 or development of        
physical fitness1 or serves 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 golf1      
hunting1 sailing1 or riding facilities1 
7iv7 the health or fitness component of 
which is not incidental to its overall  
function and purpose1 and  7v7 which is 
fully compliant with the ,state of      
jurisdiction and ,federal               
anti-discrimination laws4  7,d7         
,treatment of exercise videos1 etc      
,videos1 books1 and similar materials   
shall be treated as described in        
subparagraph 7,a77ii7 if the content of 
such materials constitutes instruction  
in a program of physical exercise or    
physical activity4  7,e7 ,limitations   
related to sports and fitness equipment 
,amounts paid for equipment described in
 subparagraph 7,a77iii7 shall be treated
 as qualified sports and fitness        
expenses only--  7i7 if such equipment  
is utilized exclusively for             
participation in fitness1 exercise1     
sport1 or other physical activity1  7ii7
 in the case of amounts paid for apparel

 or footwear1 if such apparel or        
footwear is of a type that is necessary 
for1 and is not used for any purpose    
other than1 a specific physical         
activity1 and  7iii7 in the case of     
amounts paid for any single item of     
sports equipment 7other than exercise   
equipment71 to the extent such amounts  
do not exceed #bej4  7,f7 ,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 a    
separate component4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4