1. Short title This Act may be cited as the Personal Health Investment Today Act or the PHIT Act. 2. Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care (a) In general Section 213(d)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , or , and by adding at the end the following new subparagraph: (E) for qualified sports and fitness expenses. . (b) Qualified sports and fitness expenses Section 213(d) of such Code is amended by adding at the end the following paragraph: (12) Qualified sports and fitness expenses (A) In general The term qualified sports and fitness expenses means amounts paid for— (i) membership at a fitness facility, (ii) participation or instruction in a program of physical exercise or physical activity, or (iii) safety equipment for use in a program (including a self-directed program) of physical exercise or physical activity. (B) Dollar limitations (i) Overall limitation The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $500 (twice such amount in the case of a joint return or a head of household (as defined in section 2(b))). (ii) Safety equipment The amount treated as qualified sports and fitness expenses with respect to any item of safety equipment described in subparagraph (A)(iii) shall not exceed $250. (C) Certain exclusions (i) In general Golf, hunting, sailing, and riding shall not be treated as a physical exercise or physical activity. (ii) Exercise videos, etc Qualified sports and fitness expenses shall not include videos, books, or similar materials. (D) Fitness facility defined For purposes of subparagraph (A)(i), the term fitness facility means a facility— (i) providing instruction in a program of physical exercise or physical activity, offering facilities for the preservation, maintenance, encouragement, or development of