Recent tax changes may assist treatment of obesity.

The U.S. Surgeon General's Call to Action on Overweight and Obesity 2001 proposes inclusion of health care providers in prevention efforts and suggests classification of obesity as a disease category for reimbursement coding. Physician counseling on and referral for physical activity is generally recognized as a component of obesity treatment, but data on the effectiveness of these measures remain inconclusive. Recent changes in the federal tax law may influence physicians' and health plans' roles in promoting physical activity.