119th Congress · introduced in the Senate · Mar 26, 2025
PHIT Act of 2025
Official title from Congress.gov
Latest action (Mar 26, 2025): Read twice and referred to the Committee on Finance. (text: CR S1874)
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Mar 26, 2025)
Personal Health Investment Today Act of 2025 or the PHIT Act of 2025
This bill allows a federal tax deduction of up to $1,000 ($2,000 for married individuals who file a joint federal tax return or a head of a household) for qualified sports and fitness expenses. (Conditions apply.)
Under current law, an individual may deduct unreimbursed expenses paid for medical care for themselves, their spouse, or a qualified dependent to the extent that such expenses exceed 7.5% of adjusted gross income.
Under the bill, the definition of medical care (for purposes of the tax deduction) is expanded to include qualified sports and fitness expenses. The bill defines qualified sports and fitness expenses as amounts paid exclusively for the sole purpose of participating in a physical activity, including
• fitness facility memberships,
• participation or instruction in physical exercise or activity, or
• equipment for a physical exercise or activity program.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance. (text: CR S1874)
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
28 citations; showing the 25 most recently posted.
NATIONAL RECREATION AND PARK ASSOCIATION · lobbying firm or registrant: NATIONAL RECREATION AND PARK ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 22, 2026 · issue area: Taxation/Internal Revenue Code
$24,000
Spent on own lobbying
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLANET FITNESS, INC. · lobbying firm or registrant: PLANET FITNESS, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
S.1144/H.R.2369 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress.
HEALTH & FITNESS ASSOCIATION · lobbying firm or registrant: SIGHTLINE ADVOCACY, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
H.R. 2369/S. 1144 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ATHLETIC TRAINERS ASSOCIATION · lobbying firm or registrant: VENABLE LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 14, 2026 · issue area: Health Issues
$30,000
Paid to lobbying firm
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reaut…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RECREATION AND PARK ASSOCIATION · lobbying firm or registrant: NATIONAL RECREATION AND PARK ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Aug 7, 2026 · issue area: Taxation/Internal Revenue Code
$43,000
Spent on own lobbying
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
HEALTH & FITNESS ASSOCIATION · lobbying firm or registrant: SIGHTLINE ADVOCACY, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
H.R. 2369/S. 1144 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLANET FITNESS, INC. · lobbying firm or registrant: PLANET FITNESS, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Spent on own lobbying
S.1144/H.R.2369 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ATHLETIC TRAINERS ASSOCIATION · lobbying firm or registrant: VENABLE LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 13, 2026 · issue area: Health Issues
$30,000
Paid to lobbying firm
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reaut…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
IHRSA (HEALTH & FITNESS ASSOCIATION) - THE GLOBAL HEALTH AND FITNESS ASSOCIATION · lobbying firm or registrant: FIERCE GOVERNMENT RELATIONS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
S.1144/H.R.2639 - PHIT Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLANET FITNESS, INC. · lobbying firm or registrant: PLANET FITNESS, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$122,000
Spent on own lobbying
S.1144/H.R.2369 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RECREATION AND PARK ASSOCIATION · lobbying firm or registrant: NATIONAL RECREATION AND PARK ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Taxation/Internal Revenue Code
$34,000
Spent on own lobbying
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ATHLETIC TRAINERS ASSOCIATION · lobbying firm or registrant: VENABLE LLP
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 6, 2026 · issue area: Health Issues
$30,000
Paid to lobbying firm
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reaut…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RECREATION AND PARK ASSOCIATION · lobbying firm or registrant: NATIONAL RECREATION AND PARK ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Feb 10, 2026 · issue area: Taxation/Internal Revenue Code
$29,000
Spent on own lobbying
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
IHRSA (HEALTH & FITNESS ASSOCIATION) - THE GLOBAL HEALTH AND FITNESS ASSOCIATION · lobbying firm or registrant: FIERCE GOVERNMENT RELATIONS
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
S.1144/H.R.2639 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLANET FITNESS, INC. · lobbying firm or registrant: PLANET FITNESS, INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Spent on own lobbying
S.1144/H.R.2369 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ATHLETIC TRAINERS ASSOCIATION · lobbying firm or registrant: VENABLE LLP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 9, 2026 · issue area: Health Issues
$30,000
Paid to lobbying firm
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reaut…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RECREATION AND PARK ASSOCIATION · lobbying firm or registrant: NATIONAL RECREATION AND PARK ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Nov 6, 2025 · issue area: Taxation/Internal Revenue Code
$38,000
Spent on own lobbying
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
IHRSA (HEALTH & FITNESS ASSOCIATION) - THE GLOBAL HEALTH AND FITNESS ASSOCIATION · lobbying firm or registrant: FIERCE GOVERNMENT RELATIONS
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
S.1144/H.R.2639 - PHIT Act of 2025, P.L.119-21 - One Big Beautiful Bill Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLANET FITNESS, INC. · lobbying firm or registrant: PLANET FITNESS, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 17, 2025 · issue area: Taxation/Internal Revenue Code
$80,000
Spent on own lobbying
S.1144/H.R.2369 - PHIT Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ATHLETIC TRAINERS ASSOCIATION · lobbying firm or registrant: VENABLE LLP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 6, 2025 · issue area: Health Issues
$30,000
Paid to lobbying firm
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reaut…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ATHLETIC TRAINERS' ASSOCIATION · lobbying firm or registrant: NATIONAL ATHLETIC TRAINERS' ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 2, 2025 · issue area: Health Issues
$80,000
Spent on own lobbying
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act (H.R. 3838 / S. 2296); Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Pro…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RECREATION AND PARK ASSOCIATION · lobbying firm or registrant: NATIONAL RECREATION AND PARK ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 28, 2025 · issue area: Taxation/Internal Revenue Code
$28,000
Spent on own lobbying
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL HOCKEY LEAGUE · lobbying firm or registrant: NATIONAL HOCKEY LEAGUE
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 22, 2025 · issue area: Sports/Athletics
$160,000
Spent on own lobbying
Issues related to counter-UAS legislation (S. 663, DEFENSE Act); Issues concerning the PHIT Act (H.R. 2369, S. 1144); Issues concerning Ticketing legislation; FAA Reauthorization; Issues concerning UAS/Drones; Issues concerning Miracle on Ice Act (H.R. 452, S.94)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
IHRSA (HEALTH & FITNESS ASSOCIATION) - THE GLOBAL HEALTH AND FITNESS ASSOCIATION · lobbying firm or registrant: FIERCE GOVERNMENT RELATIONS
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
S.1144/H.R.2369 - PHIT Act of 2025, H.R.1 - One Big Beautiful Bill Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PLANET FITNESS, INC. · lobbying firm or registrant: PLANET FITNESS, INC.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 17, 2025 · issue area: Taxation/Internal Revenue Code
$80,000
Spent on own lobbying
S.1144/H.R.2369 - PHIT Act of 2025 H.R.1 - One Big Beautiful Bill Act - Issues related to the classification of physical activity expenses as qualified medical expens…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing