To amend the Internal Revenue Code of 1986 to provide for youth sports, to establish a grant program for recreational youth sports, and for other purposes.
Promoting Lifelong Activity for Youth Act of 2023 or the PLAY Act of 2023
This bill modifies the child and dependent care tax credit to cover expenses for youth physical activities. Such expenses include registration costs, fees, and expenses for the participation of taxpayer dependents between the ages of 4 and 18 years in fitness facilities and physical exercise or activity instruction. The bill also increases the maximum dollar amount for dependent care flexible spending arrangements.
The bill directs the Department of Health and Human Services to award grants to promote participation in recreational youth sports.
Take Action
Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.