PHIT Act of 2025 (S. 1144)

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.