activity. (iii) 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 youth physical activities 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 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 (i) Use of funds Amounts paid for costs, fees, or expenses described in subparagraph (A)(ii) shall be treated as paid for youth physical activities only if such amounts are not paid for— (I) tournament entries, or (II) private lessons, training, or camps. (ii) Sports and fitness equipment Amounts paid for equipment described in subparagraph (A)(iii) shall be treated as paid for youth physical activities only— (I) if such equipment is used 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