HR 2649 IHCommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

H. R. 2649CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care.CommentsClose CommentsPermalink

IN THE HOUSE OF REPRESENTATIVESCommentsClose CommentsPermalink

July 26, 2011CommentsClose CommentsPermalink

Mr. BRADY of Texas (for himself, Mr. KIND, Mr. CLAY, Mr. GERLACH, Mr. BARTON of Texas, Mr. MCINTYRE, Mr. PAUL, Mr. BLUMENAUER, Mr. RUPPERSBERGER, and Mr. SHUSTER) introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Personal Health Investment Today Act of 2011’ or the ‘PHIT Act of 2011’.CommentsClose CommentsPermalink

SEC. 2. FINDINGS AND PURPOSE.

(a) Findings- Congress finds that--CommentsClose CommentsPermalink





(1) almost 20 percent of American children between the ages of 2 and 19 are overweight or suffer from obesity;CommentsClose CommentsPermalink





(2) 8 of the 9 most expensive illnesses in the United States are more common among overweight and obese individuals;CommentsClose CommentsPermalink





(3) according to the Centers for Disease Control and Prevention, the increase in the number of overweight and obese Americans between 1987 and 2001 resulted in a 27 percent increase in per capita health care costs;CommentsClose CommentsPermalink





(4) the World Health Organization determined that in the United States a $1 investment in physical activity alone (in time and equipment) would reduce medical expenses by $3.20;CommentsClose CommentsPermalink





(5) research indicates that 2 in 5 Americans would become more physically active if offered a financial incentive;CommentsClose CommentsPermalink





(6) the United States ranks last in the world in reducing the number of preventable deaths resulting from obesity-related chronic illnesses; andCommentsClose CommentsPermalink





(7) engaging in physical activities at young ages when children are learning lifelong behaviors can have a significant impact on their long-term health.CommentsClose CommentsPermalink





(b) Purpose- The purpose of this Act is to promote health and prevent disease, particularly diseases related to being overweight and obese, by--CommentsClose CommentsPermalink





(1) encouraging healthier lifestyles;CommentsClose CommentsPermalink





(2) providing financial incentives to ease the financial burden of engaging in healthy behavior; andCommentsClose CommentsPermalink





(3) increasing the ability of individuals and families to participate in physical fitness activities.CommentsClose CommentsPermalink

SEC. 3. CERTAIN AMOUNTS PAID FOR PHYSICAL ACTIVITY, FITNESS, AND EXERCISE TREATED AS AMOUNTS PAID FOR MEDICAL CARE.

(a) In General- Paragraph (1) of section 213(d) of the Internal Revenue Code of 1986 is amended by striking ‘or’ at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting ‘, or’, and by adding at the end the following new subparagraph:CommentsClose CommentsPermalink





‘(E) for qualified sports and fitness expenses.’.CommentsClose CommentsPermalink





(b) Qualified Sports and Fitness Expenses- Subsection (d) of section 213 of such Code is amended by adding at the end the following paragraph:CommentsClose CommentsPermalink





‘(12) QUALIFIED SPORTS AND FITNESS EXPENSES-CommentsClose CommentsPermalink





‘(A) IN GENERAL- The term ‘qualified sports and fitness expenses’ means amounts paid--CommentsClose CommentsPermalink





‘(i) for membership at a fitness center,CommentsClose CommentsPermalink





‘(ii) for participation or instruction in a program of physical exercise or physical activity, andCommentsClose CommentsPermalink





‘(iii) for equipment for use in a program (including a self-directed program) of physical exercise or physical activity.CommentsClose CommentsPermalink





‘(B) 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 $1,000 ($2,000 in the case of a joint return or a head of household (as defined in section 2(b))).CommentsClose CommentsPermalink





‘(C) FITNESS FACILITY DEFINED- For purposes of subparagraph (A)(i), the term ‘fitness facility’ means a facility--CommentsClose CommentsPermalink





‘(i) providing instruction in a program of physical exercise, offering facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serving as the site of such a program of a State or local government,CommentsClose CommentsPermalink





‘(ii) which is not a private club owned and operated by its members,CommentsClose CommentsPermalink





‘(iii) which does not offer golf, hunting, sailing, or riding facilities,CommentsClose CommentsPermalink





‘(iv) whose health or fitness facility is not incidental to its overall function and purpose, andCommentsClose CommentsPermalink





‘(v) which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws.CommentsClose CommentsPermalink





‘(D) LIMITATIONS RELATED TO SPORTS AND FITNESS EQUIPMENT- Amounts paid for equipment described in subparagraph (A)(iii) shall be treated as a qualified sports and fitness expense only--CommentsClose CommentsPermalink





‘(i) if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity programs,CommentsClose CommentsPermalink





‘(ii) if such equipment is not apparel or footwear, andCommentsClose CommentsPermalink





‘(iii) in the case of any item of sports equipment (other than exercise equipment), with respect to so much of the amount paid for such item as does not exceed $250.CommentsClose CommentsPermalink





‘(E) PROGRAMS WHICH INCLUDE COMPONENTS OTHER THAN PHYSICAL EXERCISE AND PHYSICAL ACTIVITY- Rules similar to the rules of section 213(d)(6) shall apply in the case of any program that includes physical exercise or physical activity and also other components. For purposes of the preceding sentence, travel and accommodations shall be treated as an other component.’.CommentsClose CommentsPermalink





(c) Exception for Health Savings Accounts- Subparagraph (A) of section 223(d)(2) of such Code is amended by inserting ‘, determined without regard to paragraph (1)(E) thereof)’ after ‘section 213(d)’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.CommentsClose CommentsPermalink