Summary

To amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care. Read More

Status

This bill was introduced on Jul 26, 2011, in a previous session of Congress, but was not passed.

Bill Text

A BILL

To amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise 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 2011'' or the ``PHIT Act of 2011''.

SEC. 2. FINDINGS AND PURPOSE.

(a) Findings.--Congress finds that-- (1) almost 20 percent of American children between the ages of 2 and 19 are overweight or suffer from obesity; (2) 8 of the 9 most expensive illnesses in the United States are more common among overweight and obese individuals; (3) according to the Centers for Disease Control and Prevention, the increase in the number of overweight and obese Americans between 1987 and 2001 resulted in a 27 percent increase in per capita health care costs; (4) the World Health Organization determined that in the United States a $1 investment in physical activity alone (in time and equipment) would reduce medical expenses by $3.20; (5) research indicates that 2 in 5 Americans would become more physically active if offered a financial incentive; (6) the United States ranks last in the world in reducing the number of preventable deaths resulting from obesity-related chronic illnesses; and (7) engaging in physical activities at young ages when children are learning lifelong behaviors can have a significant impact on their long-term health. (b) Purpose.--The purpose of this...

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Bill Summary

To amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care.

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