Personal Health Investment Today (PHIT) Act

phit actIntroduced in March 2016, the PHIT Act amends the IRS Code of 1986 to allow certain amounts paid for physical activity, fitness and exercise to be designated as medical care through a pre-tax medical account (up to $1,000 for individuals and $2,000 for families annually). Learn more at

Why is this issue important to golf course owners and operators?

Data reported by WE ARE GOLF has effectively shown that participating in golf activities positively contributes to one’s physical health. The passage of the PHIT Act would encourage people to lead healthier lifestyles if they could reduce the cost of participating in that physical activity.

Golf, among other somewhat-costly activities/sports, would benefit from this pre-tax credit. The bill’s list of golf products and services include green fees, tournament fees, camps and clinics, driving range fees, golf lessons, golf balls, clubs, bags, golf shoes, golf fitness classes and golf training aids.

What is the NGCOA doing about this issue?

The NGCOA and our golf industry partners support this bill. Some elements of the bill exclude private club services, but most are covered.

How you can get involved

While this bill has good support in both the House and Senate, we encourage you tell your Representatives and Senators that we need their support in its passage. Learn more about this issue and discuss it with your peers.