after the date of the enactment of this Act. 8. 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 inserting after subparagraph (D) the following new subparagraph: (E) for qualified sports and fitness expenses. . (b) Qualified sports and fitness expenses Section 213(d) of such Code, as amended by this Act, is amended by adding at the end the following paragraph: (13) 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 a program of physical exercise or physical activity, and (iii) for equipment for use 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 defined For purposes of subparagraph (A)(i), the term fitness facility means a facility— (i) providing instruction in a program of physical exercise, offering facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serving 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) whose health or fitness facility is not incidental to its overall function and purpose, and (v) which is fully compliant with the State of jurisdiction and Federal anti-discrimination