S. 1144 · 119th Congress
PHIT Act of 2025
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Not yet voted on. This bill is still a proposal: it hasn't reached a floor vote, and its text can change in committee or on the floor before any vote.
R
ThuneSponsor6 cosponsors · 3 D, 3 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Personal Health Investment Today Act of 2025 or the PHIT Act of 2025
What it does: CRS summary · Introduced in Senate · Mar 26, 2025
Personal Health Investment Today Act of 2025 or the PHIT Act of 2025
This bill allows a federal tax deduction of up to $1,000 ($2,000 for married individuals who file a joint federal tax return or a head of a household) for qualified sports and fitness expenses. (Conditions apply.)
Under current law, an individual may deduct unreimbursed expenses paid for medical care for themselves, their spouse, or a qualified dependent to the extent that such expenses exceed 7.5% of adjusted gross income.
Under the bill, the definition of medical care (for purposes of the tax deduction) is expanded to include qualified sports and fitness expenses. The bill defines qualified sports and fitness expenses as amounts paid exclusively for the sole purpose of participating in a physical activity, including
- fitness facility memberships,
- participation or instruction in physical exercise or activity, or
- equipment for a physical exercise or activity program.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: PHIT Act of 2025
Also known as: Personal Health Investment Today Act of 2025
Latest action (Mar 26, 2025): Read twice and referred to the Committee on Finance. (text: CR S1874)
Policy area: Taxation · Origin: Senate · Introduced: Mar 26, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.