# [...]

# Running PHP scripts in user directories is disabled by default
#
# To re-enable PHP in user directories comment the following lines
# (from <IfModule ...> to </IfModule>.) Do NOT set it to On as it
# prevents .htaccess files from disabling it.
<IfModule mod_userdir.c>
    <Directory /home/*/public_html>
        # php_admin_value engine Off
    </Directory>
</IfModule>

# [...]