This bill, titled the Personal Health Investment Today (PHIT) Act, seeks to promote public health and prevent diseases, particularly those related to being overweight or obese. Its primary purpose is to encourage healthier lifestyles by providing financial incentives and easing the burden of engaging in physical fitness activities for individuals and families. The legislation achieves this by amending the Internal Revenue Code of 1986 to treat certain amounts paid for physical activity, fitness, and exercise as amounts paid for medical care . This allows taxpayers to deduct "qualified sports and fitness expenses," which include memberships at fitness facilities, participation in physical exercise programs, and certain equipment. There is an overall dollar limitation of $1,000 per taxpayer, or $2,000 for those filing a joint return or as a head of household. Specific criteria define what constitutes a "fitness facility" and what types of equipment are eligible, with exclusions for private clubs or facilities primarily offering activities like golf or hunting. Amounts paid for apparel or footwear are only included if necessary for a specific physical activity and not used for other purposes, and single items of sports equipment (excluding exercise equipment) are capped at $250. These amendments will apply to taxable years beginning after the Act's enactment.