US SB1144

Amends the Internal Revenue Code to classify qualified sports and fitness expenses as medical care expenses, making them eligible for tax-advantaged health accounts (HSAs, FSAs)

Sets annual spending limits at $1,000 per individual taxpayer or $2,000 for joint filers and heads of household

Covers gym memberships, fitness instruction, exercise equipment, and instructional videos/books for physical activity programs

Limits sports equipment purchases (other than exercise equipment) to $250 per single item; apparel and footwear qualify only if necessary for and used exclusively for a specific physical activity

Excludes private member-owned clubs and facilities offering golf, hunting, sailing, or riding; fitness facilities must comply with state and federal anti-discrimination laws