Sec. 221. Certain exercise equipment and physical fitness programs treated as medical care
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/bill/115/s/222/is/section-221·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(d)of section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The term medical care shall include amounts paid— for equipment for use in a program (including a self-directed program) of physical exercise or physical activity, to participate, or receive instruction, in a program of physical exercise, nutrition, or health coaching (including a self-directed program), and for membership at a fitness facility. Amounts treated as medical care under subparagraph
(A)shall not exceed $1,000 with respect to any individual for any taxable year. Clause
(i)shall not apply for purposes of determining whether expenses reimbursed through a health flexible spending arrangement subject to section 125(i)(1) are incurred for medical care. Amounts paid for equipment described in subparagraph (A)(i) shall be treated as medical care only— if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity programs, if such equipment is not apparel or footwear, and in the case of any item of sports equipment (other than exercise equipment), to the extent the amount paid for such item does not exceed $250. For purposes of subparagraph (A)(iii), the term fitness facility means a facility— 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, which is not a private club owned and operated by its members, which does not offer golf, hunting, sailing, or riding facilities, whose health or fitness facility is not incidental to its overall function and purpose, and which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws. . Subparagraph
(A)of section 223(c)(2) of the Internal Revenue Code of 1986, as amended and redesignated by subtitle B, is further amended by inserting , determined without regard to paragraph (12)(B) thereof) after medical care (as defined in section 213(d) . Subparagraph
(A)of section 220(d)(2) of the Internal Revenue Code of 1986, as amended by subtitle B, is further amended by inserting , determined without regard to paragraph (12)(B) thereof after medical care (as defined in section 213(d) . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.