The Affordable Youth Enrichment Opportunities Act would create a new tax deduction allowing parents and guardians to deduct up to $5,000 annually for qualified youth program expenses. Eligible programs include tutoring and academic enrichment, athletic activities, arts instruction, and other youth enrichment activities approved by the Secretary of Education for children under age 19. The deduction phases out for higher-income taxpayers, with income limits ranging from $100,000 to $200,000 depending on filing status, and the deduction amount will adjust annually for inflation beginning in 2027. The bill would affect families paying for youth enrichment programs and takes effect for tax years beginning after December 31, 2026. No specific federal funding is authorized, as this operates through the tax code rather than direct appropriations.
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