Bill · S. 1144· Senate(119-S-1144)
PHIT Act of 2025
- Introduced
- 3/26/2025
- Last activity
- 3/26/2025 — Read twice and referred to the Committee on Finance. (text: CR S1874)
- Sponsored by
- John Thune
- Cosponsors
- - 3 - 3
- Introduced
- In Committee
What this bill would do
The PHIT Act of 2025 aims to amend the Internal Revenue Code of 1986 to treat certain costs for physical activity, fitness, and exercise as medical care. The goal is to promote health and prevent diseases, especially those related to being overweight or obese. It intends to encourage healthier lifestyles and provide financial incentives to ease the costs of healthy behavior. This includes expanding the ability of individuals and families to participate in physical fitness activities. The changes would apply to taxable years beginning after the Act is enacted.
Yes· 3 of 5
Would middle-income households be better off under this?+5
This group benefits significantly from the ability to deduct fitness and wellness expenses from their taxes.
Does this make health care easier to get in general?+4
The bill improves access to wellness by treating fitness costs as deductible medical expenses.
Would high-income households be better off under this?+3
The deduction provides a benefit, though the $1,000 cap limits the overall impact for high earners.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Financial incentives for fitness: The bill provides financial incentives by treating "qualified sports and fitness expenses" as amounts paid for medical care (Section 3, subsection a and b). This includes membership at a fitness facility, participation in physical exercise, or equipment used in a program (Section 3, subsection b, subparagraph A).
-
Support for various forms of instruction: The act allows for instruction through various mediums, meaning that videos, books, and similar materials can be treated as qualified expenses if they provide instruction in a physical exercise program (Section 3, subsection b, subparagraph D).
-
Lowering the cost of necessary gear: The bill allows for expenses related to apparel or footwear, provided they are necessary for and used exclusively for a specific physical activity (Section 3, subsection b, subparagraph E).
Potential Negative Impacts for People
-
Limits on total annual spending: There is a cap on how much a taxpayer can claim. The aggregate amount cannot exceed $1,000 for individuals, or $2,000 for joint returns or heads of household (Section 3, subsection b, subparagraph B).
-
Restrictions on equipment costs: For single items of sports equipment that are not specifically exercise equipment, the amount treated as a qualified expense is limited to $250 (Section s 3, subsection b, subparagraph E).
-
Exclusions for certain facilities and activities: Certain fitness facilities are not eligible, specifically private clubs owned and operated by members, or facilities that offer golf, hunting, sailing, or riding (Section 3, subsection b, subparagraph C).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+5Good For High Income Households+3Good For Low Income Households+2
- Healthcare
- Improves Healthcare Access+4
- Economy And Finance
- Reduces Middle Class Taxes+3
- 3/16/2026
- 1 Cosponsor added.
- 10/9/2025
- 1 Cosponsor added.
- 6/2/2025
- 1 Cosponsor added.
- 5/22/2025
- 1 Cosponsor added.
- 4/28/2025
- 1 Cosponsor added.
- 3/26/2025
- Read twice and referred to the Committee on Finance. (text: CR S1874)
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Shelley CapitoRepublican · West Virginia
Amy KlobucharDemocrat · Minnesota
Christopher MurphyDemocrat · Connecticut
Roger MarshallRepublican · Kansas
David McCormickRepublican · Pennsylvania
Jon OssoffDemocrat · Georgia