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Legislative Progress
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vs 5,674 other S bills in the 119th — cohort avg 32d
Personal Health Investment Today Act of 2025 or the PHIT Act of 2025 This bill allows a federal tax deduction of up to $1,000 ($2,000 for married individuals who file a joint federal tax return or a head of a household) for qualified sports and fitness expenses. (Conditions apply.) Under current law, an individual may deduct unreimbursed expenses paid for medical care for themselves, their spouse, or a qualified dependent to the extent that such expenses exceed 7.5% of adjusted gross income. Under the bill, the definition of medical care (for purposes of the tax deduction) is expanded to include qualified sports and fitness expenses. The bill defines qualified sports and fitness expenses as amounts paid exclusively for the sole purpose of participating in a physical activity, including fitness facility memberships, participation or instruction in physical exercise or activity, or equipment for a physical exercise or activity program.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (8)
Read twice and referred to the Committee on Finance. (text: CR S1874)
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2026 · third_quarter · Taxation/Internal Revenue Code
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Client expense: $24,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2369 - PHIT Act of 2025
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
H.R. 2369/S. 1144 - PHIT Act of 2025
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Health Issues
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); Public Safety Officer Concussion and Traumatic Brain Injury Health Act (H.R. 2830); Promoting Physical Activity for Americans Act (H.R. 6121 / S. 2303); Presidential Fitness Test Act (H.R. 6604 / S. 3412); Protect College Sports Act (S. 4668).
Client expense: Not reported · Firm income: $30,000
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Client expense: $43,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
H.R. 2369/S. 1144 - PHIT Act of 2025
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2369 - PHIT Act of 2025
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Health Issues
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); NIL issues; Public Safety Officer Concussion and Traumatic Brain Injury Health Act (H.R. 2830); Promoting Physical Activity for Americans Act (H.R. 6121 / S. 2303); Presidential Fitness Test Act (H.R. 6604 / S. 3412).
Client expense: Not reported · Firm income: $30,000
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2639 - PHIT Act of 2025.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2369 - PHIT Act of 2025
Client expense: $122,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Client expense: $34,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Health Issues
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); NIL issues; Public Safety Officer Concussion and Traumatic Brain Injury Health Act (H.R. 2830); Promoting Physical Activity for Americans Act (H.R. 6121 / S. 2303).
Client expense: Not reported · Firm income: $30,000
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Client expense: $29,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2639 - PHIT Act of 2025
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2369 - PHIT Act of 2025
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Health Issues
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); NIL issues; Public Safety Officer Concussion and Traumatic Brain Injury Health Act (H.R. 2830); Promoting Physical Activity for Americans Act (H.R. 6121 / S. 2303).
Client expense: Not reported · Firm income: $30,000
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Client expense: $38,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2639 - PHIT Act of 2025, P.L.119-21 - One Big Beautiful Bill Act
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2369 - PHIT Act of 2025
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Health Issues
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); NIL issues.
Client expense: Not reported · Firm income: $30,000
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Health Issues
Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act (H.R. 3838 / S. 2296); Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); U.S. Army Holistic Health and Fitness (H2F) program; Matters related to physical fitness; SCORE Act (H.R. 4312); Matters related to student athlete compensation; Matters related to Centers for Medicare and Medicaid Services (CMS) recognition; Jordan McNair Student Athlete Heat Fatality Prevention Act (H.R. 4517 / S. 2373)
Client expense: $80,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
H.R 1- Provisions relating to use of HSA funds for sports equipment and sports registrations. (provisions of the PHIT Act). H.R. 2369, S. 1144, PHIT Act, using HSA funds for sports equipment and sports registrations
Client expense: $28,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Sports/Athletics
Issues related to counter-UAS legislation (S. 663, DEFENSE Act); Issues concerning the PHIT Act (H.R. 2369, S. 1144); Issues concerning Ticketing legislation; FAA Reauthorization; Issues concerning UAS/Drones; Issues concerning Miracle on Ice Act (H.R. 452, S.94)
Client expense: $160,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE, White House Office
2025 · second_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2369 - PHIT Act of 2025, H.R.1 - One Big Beautiful Bill Act
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
S.1144/H.R.2369 - PHIT Act of 2025 H.R.1 - One Big Beautiful Bill Act - Issues related to the classification of physical activity expenses as qualified medical expenses for purposes of HSA spending account use
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
1. H.R. 1583 the "PAR Act", which amends the Internal Revenue Code to remove private or commercial golf courses and country clubs from the list of uses from which certain proceeds cannot be used. 2. Re-introduction of the "Promoting Reduction of Emissions through Landscaping Equipment Act", which provides a tax credit for businesses that either purchase zero-emission lawn, garden and landscape equipment or retrofit their existing gas-powered equipment. 3. S.1144/H.R.2369, the "Personal Health Investment Today Act of 2025"(PHIT Act)which would amend the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness and exercise as amounts paid for medical care.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Sports/Athletics
Issues related to counter-UAS legislation (S. 663, DEFENSE Act); Issues concerning the PHIT Act (H.R. 2369, S. 1144); Issues concerning Ticketing legislation; FAA Reauthorization; Issues concerning UAS/Drones; Issues concerning Miracle on Ice Act (H.R. 452, S.94)
Client expense: $160,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE, White House Office
2025 · first_quarter · Taxation/Internal Revenue Code
S.1144 - PHIT Act of 2025, H.R.2369 - PHIT Act of 2025
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Democratic |
| GA |
| Roger Marshall | Republican | KS |
| Shelley Moore Capito | Republican | WV |