Congress·In Committee·S. 1144

Sens. Thune and Murphy Introduce PHIT Act to Make Gym Memberships and Sports Gear Tax-Deductible

PHIT Act of 2025

12 months ago·View on Congress.gov

Legislative Progress

Senate

House

President

Law

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.
From policy text
“for qualified sports and fitness expenses”
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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.
From policy text
“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))).”
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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.
From policy text
“The purpose of this Act is to promote health and prevent disease, particularly diseases related to being overweight or obese”
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TaxesHealthcare

Impact Analysis

Personal Impact

Who is affectedScoreImpactCertaintyScopeDurationSentiment

Scores: 1 = low, 5 = highSentiment: -5 to +5 (net benefit)

Milestones

2 milestones2 actions

Mar 26, 2025Senate

Read twice and referred to the Committee on Finance. (text: CR S1874)

Mar 26, 2025

Introduced in Senate

What Happens Next

Projected impacts based on AI analysis

First tax year after enactment

Tax benefit becomes available for fitness expenses

If enacted, taxpayers could start claiming gym memberships, fitness classes, and exercise equipment as medical expenses on their tax returns for the first full tax year after the law passes.

Related News

4 articles

Athletech News·9 months ago

PHIT Act Falls Short Again in Blow to American Fitness Industry

The U.S. Senate excluded a provision from the 2025 tax bill that would have allowed gym memberships and fitness classes to qualify as tax-free healthcare expenses under HSAs. The provision, rooted in the PHIT Act, was cut despite being included in the House version of the legislation.

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Athletech News·10 months ago

PHIT Act Gets Major Boost as House Passes Trump Tax Bill

The House of Representatives passed a sweeping tax bill containing language from the PHIT Act. The provision would allow taxpayers to use up to $500 annually ($1,000 per household) from HSA and FSA accounts for qualified sports and fitness expenses, including gym memberships and youth sports.

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Health Club Management·9 months ago

Setback for the PHIT Act, but the industry is fighting back

Following the Senate's removal of the PHIT Act from the tax reconciliation package, the Health and Fitness Association is mobilizing a grassroots initiative. The act aimed to allow Americans to use pre-tax funds for gym memberships, a move the industry argues is vital for preventive health.