The PHIT Act and PHIT America

Encouraging Fitness Through Tax Incentives

The Personal Health Investment Today Act (PHIT) recently passed the U.S. House of Representatives, aiming to amend the Internal Revenue Code to allow medical care tax deductions for up to $1,000 for qualified sports and fitness expenses per year. 

The PHIT Act describes “qualified sports and fitness expenses” as “amounts paid exclusively for the sole purpose of participating in a physical activity including—(i) for membership at a fitness facility, (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.”

In conjunction with the PHIT Act, an associated advocacy organization called PHIT America (of which NSPF is a sponsor) advocates to conserve current levels of federal funding for physical education classes in schools, which could help keep more school swimming pools open. More than 60 agencies, including NSPF, have stepped forward to advocate for adoption of the PHIT Act.

PHIT America utilizes three major initiatives to make Americans, especially children, more active, fit, and healthy:

  1. Get one million children off the couch and active by putting physical education back in schools. PHIT America gives out GO! Grants which jump-start more movement and activity in schools.
  2. Educate Americans, especially parents, about the "Inactivity Pandemic," its ramifications, and the PHIT America solutions through News Article, a 30-minute documentary, and other approaches.
  3. Pass common sense "pro-activity" legislation such as the PHIT Act. The PHIT Act will allow Americans to use pre-tax medical accounts as an incentive to be active and reduce healthcare costs. 

Please consider joining NSPF in contributing to a fit and healthy America through PHIT America. Companies or organizations interested in joining the PHIT America Alliance should contact To learn more about sponsorship opportunities, download the commitment form here. To donate to PHIT America’s Go! Grants visit

Learn More:


PHIT America
Environmental Health
PHIT America
physical fitness
aquatic health