text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Personal Health Investment Today Act 
  of 2009'' or the ``PHIT Act of 2009''.
  
  SEC. 2. FINDINGS AND PURPOSE.
  
      (a) Findings.--Congress finds that--
              (1) almost 20 percent of American children between the ages 
          of 2 and 19 are overweight or suffer from obesity;
              (2) 8 of the 9 most expensive illnesses in the United 
          States are more common among overweight and obese individuals;
              (3) according to the Centers for Disease Control and 
          Prevention, the increase in the number of overweight and obese 
          Americans between 1987 and 2001 resulted in a 27 percent 
          increase in per capita health care costs;
              (4) the World Health Organization determined that in the 
          United States a $1 investment in physical activity alone (in 
          time and equipment) would reduce medical expenses by $3.20;
              (5) research indicates that 2 in 5 Americans would become 
          more physically active if offered a financial incentive;
              (6) the United States ranks last in the world in reducing 
          the number of preventable deaths resulting from obesity-related 
          chronic illnesses; and
              (7) engaging in physical activities at young ages when 
          children are learning lifelong behaviors can have a significant 
          impact on their long-term health.
      (b) Purpose.--The purpose of this Act is to promote health and 
  prevent disease, particularly diseases related to being overweight and 
  obese, by--
              (1) encouraging healthier lifestyles;
              (2) providing financial incentives to ease the financial 
          burden of engaging in healthy behavior; and
              (3) increasing the ability of individuals and families to 
          participate in physical fitness activities.
  
  SEC. 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 adding at the end the following new subparagraph:
                      ``(E) for qualified sports and fitness expenses.''.
      (b) Qualified Sports and Fitness Expenses.--Subsection (d) of 
  section 213 of such Code is amended by adding at the end the following 
  paragraph:
              ``(12) Qualified sports and fitness expenses.--
                      ``(A) In general.--The term `qualified sports and 
                  fitness expenses' means amounts paid--
                              ``(i) for membership at a fitness center,
                              ``(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 laws.
                      ``(D) Limitations related to sports and fitness 
                  equipment.--Amounts paid for equipment described in 
                  subparagraph (A)(iii) shall be treated as a qualified 
                  sports and fitness expense only--
                              ``(i) if such equipment is utilized 
                          exclusively for participation in fitness, 
                          exercise, sport, or other physical activity 
                          programs,
                              ``(ii) if such equipment is not apparel or 
                          footwear, and
                              ``(iii) in the case of any item of sports 
                          equipment (other than exercise equipment), with 
                          respect to so much of the amount paid for such 
                          item as does not exceed $250.
                      ``(E) Programs which include components other than 
                  physical exercise and physical activity.--Rules similar 
                  to the rules of section 213(d)(6) shall apply in the 
                  case of any program that includes physical exercise or 
                  physical activity and also other components. For 
                  purposes of the preceding sentence, travel and 
                  accommodations shall be treated as an other 
                  component.''.
      (c) Exception for Health Savings Accounts.--Subparagraph (A) of 
  section 223(d)(2) of such Code is amended by inserting ``, determined 
  without regard to paragraph (1)(E) thereof'' after ``section 213(d)''.
      (d) Effective Date.--The amendment made by this section shall apply 
  to taxable years beginning after the date of the enactment of this Act.
target: Personal Health Investment Today Act of 2009 or the PHIT Act of 2009 - Amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for married couples filing jointly or heads of household) of qualified sports and fitness expenses. Defines "qualified sports and fitness expenses" as amounts paid for fitness center memberships, physical exercise programs, and exercise equipment.
feat_title: To amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care.