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Tax Credits and Grants to Boost Youth Sports and Physical Activity Access.

This Act significantly modifies tax credits, allowing families to claim expenses for youth physical activities and increasing the maximum amounts creditable under the Child and Dependent Care Tax Credit (CDCTC). It also raises the contribution limits for Dependent Care Flexible Spending Arrangements (DCFSAs). Furthermore, it authorizes $200 million for a federal grant program aimed at expanding access to recreational youth sports and reducing participation costs for families.
Key points
Increased Tax Credit Limits: The maximum expenses eligible for the Child and Dependent Care Tax Credit rise to $4,000 (one dependent) or $7,000 (two or more dependents).
New Eligible Expenses: Costs for youth physical activities (ages 4-17), including fitness memberships and instruction fees, are now eligible for tax benefits, capped at $1,000/$2,000, but excluding private lessons or tournament fees.
Higher FSA Contribution Cap: The limit for tax-free contributions to Dependent Care Flexible Spending Arrangements (DCFSAs) increases to $10,000 per dependent ($12,000 for single parents).
$200 Million for Grants: Authorizes $200 million for competitive grants to local entities to lower or eliminate fees for recreational, non-elite youth sports programs.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_6979
Sponsor: Rep. Gottheimer, Josh [D-NJ-5]
Process start date: 2026-01-08
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Summarized by: gemini-flash-latest
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

PLAY Act of 2026

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_6979.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2026-01-08.

What are the main provisions?

Key points include:

  • Increased Tax Credit Limits: The maximum expenses eligible for the Child and Dependent Care Tax Credit rise to $4,000 (one dependent) or $7,000 (two or more dependents).
  • New Eligible Expenses: Costs for youth physical activities (ages 4-17), including fitness memberships and instruction fees, are now eligible for tax benefits, capped at $1,000/$2,000, but excluding private lessons or tournament fees.
  • Higher FSA Contribution Cap: The limit for tax-free contributions to Dependent Care Flexible Spending Arrangements (DCFSAs) increases to $10,000 per dependent ($12,000 for single parents).
  • $200 Million for Grants: Authorizes $200 million for competitive grants to local entities to lower or eliminate fees for recreational, non-elite youth sports programs.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Gottheimer, Josh [D-NJ-5].

What is the latest detailed status?

The latest detailed status is: Introduced in House

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-24.

CATEGORIES

Taxes Family Public Investments