PLAY Act of 2026

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6979 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 6979 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 8, 2026 Mr. Gottheimer (for himself and Mr. Lawler) introduced the following bill; which was 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 _______________________________________________________________________ A BILL 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Promoting Lifelong Activity for Youth Act of 2026'' or the ``PLAY Act of 2026''. SEC. 2. MODIFICATION OF CHILD AND DEPENDENT CARE TAX CREDIT. (a) Allowance of Expenses for Youth Physical Activities.--Section 21(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of clause (i), by striking the period at the end of clause (ii) and inserting ``, and'', and by inserting after clause (ii) the following: ``(iii) expenses for youth physical activities (within the meaning of section 213(d)(12)).''. (b) Exception to Camp Rule.--Section 21(b)(2)(A) of such Code (as amended by subsection (a)) is amended by striking ``Such term'' and inserting ``Except in the case of expenses described in clause (iii), such term''. (c) Dollar Limitations.--S