Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
The Promoting Lifelong Activity for Youth Act creates tax incentives and federal funding to increase youth participation in recreational sports and physical activities. The bill expands the child and dependent care tax credit to cover youth sports expenses up to $1,000 per year for families ($2,000 for joint filers), increases the dependent care flexible spending account limit to $10,000 ($12,000 for single parents), and establishes a grant program at the Department of Health and Human Services offering $5,000 to $50,000 in competitive grants to local governments, nonprofits, tribal organizations, and veterans groups to expand affordable recreational youth sports. The grant program, funded with $200 million over fiscal years 2026–2030, specifically excludes competitive and elite sports programs while promoting access for families who cannot otherwise afford participation. These provisions take effect for tax years beginning after December 31, 2025, and the federal government must report on the program's results by 2029.
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