Sec. 236. Certain exercise equipment and physical fitness programs treated as medical care
118 words·~1 min read·
/bill/114/hr/2653/ih/section-236·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(d)of section 213 is amended by adding at the end the following new paragraph: The term medical care shall include amounts paid— to purchase or use equipment used in a program (including a self-directed program) of physical exercise, to participate, or receive instruction, in a program of physical exercise, and for membership dues in a fitness club the primary purpose of which is to provide access to equipment and facilities for physical exercise. Amounts treated as medical care under subparagraph
(A)shall not exceed $1,000 with respect to any individual for any taxable year. . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.