109th CONGRESS
2d Session
H. R. 5479
To amend the Internal Revenue Code of 1986 to treat certain amounts
paid for exercise equipment and physical fitness programs as amounts paid
for medical care.
IN THE HOUSE OF REPRESENTATIVES
May 25, 2006
Mr. WELLER (for himself, Mr. RAMSTAD, Mr. BISHOP of Georgia, Mr. SHUSTER,
Mr. SMITH of Washington, and Mr. RENZI) introduced the following bill; which
was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat certain amounts
paid for exercise equipment and physical fitness programs as amounts paid
for medical care.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Personal Health Investment Today Act of 2006'.
SEC. 2. CERTAIN EXERCISE EQUIPMENT AND PHYSICAL FITNESS PROGRAMS TREATED
AS MEDICAL CARE.
(a) In General- Subsection (d) of section 213 of the Internal Revenue Code
of 1986 (relating to medical, dental, etc., expenses) is amended by adding
at the end the following new paragraph:
`(12) EXERCISE EQUIPMENT AND PHYSICAL FITNESS PROGRAMS-
`(A) IN GENERAL- The term `medical care' shall include amounts paid--
`(i) to purchase or use equipment used in a program (including a self-directed
program) of physical exercise, and
`(ii) to participate, or receive instruction, in a program of physical
exercise.
`(B) LIMITATION- Amounts treated as medical care under subparagraph
(A) shall not exceed $1,000 with respect to any individual for any taxable
year.'.
(b) Effective Date- The amendment made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.
END
