H.R.2105 - Personal Health Investment Today Act of 2009
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.
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SECTION 1. SHORT TITLE.
SEC. 2. FINDINGS AND PURPOSE.
(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
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
‘(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
‘(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
‘(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
‘(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