H.R. 2369

In plain English

Personal Health Investment Today Act of 2025 or the PHIT Act of 2025 This bill allows a federal tax deduction of up to $1,000 ($2,000 for married individuals who file a joint federal tax return or a head of a household) for qualified sports and fitness expenses. (Conditions apply.) Under current law, an individual may deduct unreimbursed expenses paid for medical care for themselves, their spouse, or a qualified dependent to the extent that such expenses exceed 7.5% of adjusted gross income. Under the bill, the definition of medical care (for purposes of the tax deduction) is expanded to include qualified sports and fitness expenses. The bill defines  qualified sports and fitness expenses as amounts paid exclusively for the sole purpose of participating in a physical activity, including fitness facility memberships, participation or instruction in physical exercise or activity, or equipment for a physical exercise or activity program.

Congressional Research Service summary from Congress.gov (not yet simplified).

Sponsor and status

Loading from Congress.gov…

How South Carolina voted

No recorded roll-call vote on this bill yet. Most bills never get one.

Who lobbied

Lobbying reports name the bills a client worked on. They don't say which side anyone took.

No lobbying reported on this bill in the reports we have loaded (January 2025 through September 2026). Lobbyists report each quarter, about 20 days after it ends, so any lobbying since October 2026 will be added once those reports are filed.