The STRONG Kids Act establishes a competitive grant program through the Department of Health and Human Services to fund youth sports and physical activity programs nationwide. The program works through a two-tier system where the federal government awards grants to national or regional nonprofit and government organizations, which then distribute subgrants to local youth sports providers to improve program quality, increase participation, and enhance athlete safety. Eligible uses of funding include reducing participation barriers for low-income and disabled youth, training coaches on safety and development, implementing abuse prevention protocols with background checks, improving facilities for accessibility, and providing scholarships to cover participation fees. The legislation prioritizes serving youth with limited resources and requires grantees to provide technical assistance and report on outcomes to Congress every three years. Funding is tied to federal excise tax revenue on sports betting, with 50 percent of 2025 tax receipts allocated for fiscal year 2027, and adjusted for inflation annually through 2037.