H.R. 2369 — PHIT Act of 2025

This section states the purpose of the Act, which is to promote health and prevent disease—particularly diseases related to being overweight or obese—by (1) encouraging healthier lifestyles; (2) providing financial incentives to ease the financial burden of engaging in healthy behavior; and (3) increasing the ability of individuals and families to participate in physical fitness activities.

This section amends section 213(d) of the Internal Revenue Code to treat qualified sports and fitness expenses as amounts paid for medical care eligible for the itemized deduction (subject to the 7.5% of adjusted gross income floor). Qualified sports and fitness expenses include payments for fitness facility memberships, physical exercise instruction or participation, and related equipment (e.g., up to $250 per non-exercise item, with apparel/footwear limited to activity-specific use); such expenses are capped at $1,000 per taxpayer ($2,000 for joint returns or heads of household) and apply to taxable years beginning after enactment.