Fitness costs would count as medical expenses within annual limits

Eligible exercise spending would count as medical care under the federal tax code. Covered costs would include eligible fitness memberships, exercise instruction, and equipment, capped annually at $1,000 per taxpayer or $2,000 for joint returns and head-of-household filers. Spending must be solely for participating in physical activity. Eligible facilities must focus on fitness and follow state and federal anti-discrimination laws. Member-owned private clubs and facilities offering golf, hunting, sailing, or riding would not qualify. This treatment would apply to tax years beginning after the bill becomes law.

Equipment spending would qualify only within specific use and price limits. Equipment for organized or self-directed exercise programs would qualify. For each sports equipment item other than exercise equipment, only up to $250 could count toward the overall annual limit. Equipment must be used exclusively for physical activity. Clothing and shoes must be necessary for a specific activity and used only for that activity. These limits would apply to tax years beginning after the bill becomes law.