No recorded roll-call vote on this bill yet
Personal Health Investment Today Act of 2023 or the PHIT Act of 2023
This bill allows a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses per year. The bill defines qualified sports and fitness expenses as amounts paid exclusively for participating in a physical activity, including (1) fitness facility memberships, (2) physical exercise or activity programs, or (3) equipment for a physical exercise or activity program.
Library of Congress summary, Mar 14, 2023
No amendments offered
No cost estimate or committee report yet
Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.