PHIT Act of 2025

Key Points

• The bill would let Americans treat gym memberships, fitness classes, exercise equipment, and even workout videos as medical expenses for tax purposes. This means these costs could be paid with pre-tax dollars through HSAs and FSAs, or counted toward the medical expense deduction.
• There's a cap on how much you can claim: up to $1,000 per year for individual filers, or $2,000 for joint filers and heads of household. Individual pieces of sports equipment (other than exercise machines) are capped at $250 each.
• The bill covers a wide range of activities — fitness facility memberships, exercise instruction, self-directed workout programs, and even fitness books and videos. However, it specifically excludes private clubs, and facilities that offer golf, hunting, sailing, or riding.
• Eligible fitness facilities must comply with federal and state anti-discrimination laws, and the health or fitness component of the facility cannot be just a minor part of what it offers.
• The bill's stated purpose is to fight obesity-related diseases by making exercise more affordable. If enacted, the tax changes would kick in for the first full tax year after the bill becomes law.