II 115th CONGRESS 1st Session S. 482 IN THE SENATE OF THE UNITED STATES March 1, 2017 Mr. Thune (for himself, Mr. Murphy , Mrs. Capito , and Mr. Donnelly ) introduced the following bill; which was read twice and referred to the Committee on Finance 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.