Bill > HR6979

This bill, known as the Promoting Lifelong Activity for Youth Act of 2026 (PLAY Act of 2026), aims to encourage youth participation in physical activities by amending the Internal Revenue Code of 1986. It expands the Child and Dependent Care Tax Credit to include expenses for "youth physical activities," which are defined as registration costs, fees, and expenses for children aged 4 to 17 for activities like fitness facility memberships, physical exercise instruction, and necessary equipment, with certain limitations on specific items and types of participation like tournament entries or private lessons. The bill also increases the maximum amount that can be contributed to dependent care flexible spending arrangements, which are employer-sponsored accounts for childcare or other eligible expenses, to $10,000 per year per dependent, or $12,000 for single parents. Additionally, it establishes a grant program administered by the Department of Health and Human Services (HHS) to award funds to local governments, nonprofit organizations, Tribal organizations, and veterans organizations to expand access to recreational youth sports, with grants ranging from $5,000 to $50,000 over two years, specifically to reduce costs for families and promote healthy habits, but not for facility construction or competitive programs.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/6979/all-info