Senate Bill 844
117th Congress(2021-2022)
PHIT Act of 2021
Introduced
Introduced in Senate on Mar 18, 2021
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
844
Congress
117
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No Senate votes have been held for this bill.
Summary
Personal Health Investment Today Act of 2021 or the PHIT Act of 2021
This bill allows a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses per year. The bill defines qualified sports and fitness expenses as amounts paid exclusively for participating in a physical activity, including (1) fitness facility memberships, (2) physical exercise or activity programs, or (3) equipment for a physical exercise or activity program.
March 18, 2021
03/18/2021
Read twice and referred to the Committee on Finance. (text: CR S1647-1648)
03/18/2021
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:47:39 PM