Bill Sponsor
Senate Bill 482
115th Congress(2017-2018)
PHIT Act of 2017
Introduced
Introduced
Introduced in Senate on Mar 1, 2017
Overview
Text
Sponsor
Introduced
Mar 1, 2017
Latest Action
Mar 1, 2017
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
482
Congress
115
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.
Sponsorship by Party
Republican
South Dakota
Democrat
Connecticut
Democrat
Delaware
Democrat
Delaware
Democrat
Michigan
Republican
Mississippi
Republican
Missouri
Republican
South Dakota
Democrat
Wisconsin
Senate Votes (0)
House Votes (0)
No Senate votes have been held for this bill.
Summary

Personal Health Investment Today Act of 2017 or the PHIT Act of 2017

This bill amends the Internal Revenue Code to allow 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 the sole purpose of participating in a physical activity, including: (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) equipment for a physical exercise or activity program.

Text (1)
Actions (2)
03/01/2017
Read twice and referred to the Committee on Finance.
03/01/2017
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:35:24 PM