which is not a private club owned and operated by its members, (iii) which does not offer golf, hunting, sailing, or riding facilities, (iv) the health or fitness component of which is not incidental to its overall function and purpose, and (v) which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws. (D) Treatment of exercise videos, etc Videos, books, and similar materials shall be treated as described in subparagraph (A)(ii) if the content of such materials constitutes instruction in a program of physical exercise or physical activity. (E) Limitations related to sports and fitness equipment Amounts paid for equipment described in subparagraph (A)(iii) shall be treated as qualified sports and fitness expenses only— (i) if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity, (ii) in the case of amounts paid for apparel or footwear, if such apparel or footwear is of a type that is necessary for, and is not used for any purpose other than, a specific physical activity, and (iii) in the case of amounts paid for any single item of sports equipment (other than exercise equipment), to the extent such amounts do not exceed $250. (F) Programs which include components other than physical exercise and physical activity Rules similar to the rules of paragraph (6) shall apply in the case of any program that includes physical exercise or physical activity and also other components. For purposes of the preceding sentence, travel and accommodations shall be treated as a separate component. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.