; and (3) increasing the ability of individuals and families to participate in physical fitness activities. 3. Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care (a) In general Paragraph (1) of section 213(d) 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 inserting after subparagraph (D) the following new subparagraph: (E) for qualified sports and fitness expenses. . (b) Qualified sports and fitness expenses Subsection (d) of section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Qualified sports and fitness expenses (A) In general The term qualified sports and fitness expenses means amounts paid exclusively for the sole purpose of participating in a physical activity including— (i) for membership at a fitness facility, (ii) for participation or instruction in physical exercise or physical activity, or (iii) for equipment used in a program (including a self-directed program) of physical exercise or physical activity. (B) Overall dollar limitation The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $1,000 ($2,000 in the case of a joint return or a head of household (as defined in section 2(b))). (C) Fitness facility For purposes of subparagraph (A)(i), the term fitness facility means a facility— (i) which provides instruction in a program of physical exercise, offers facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serves as the site of such a program of a State or local government, (ii) 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