Affordable Youth Enrichment Opportunities Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9426 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9426

To amend the Internal Revenue Code of 1986 to establish a deduction for
                 qualified youth program expenditures.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 24, 2026

  Mr. Figures (for himself and Mrs. McIver) introduced the following
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

To amend the Internal Revenue Code of 1986 to establish a deduction for
                 qualified youth program expenditures.

    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 ``Affordable Youth Enrichment
Opportunities Act''.

SEC. 2. DEDUCTION FOR QUALIFIED YOUTH PROGRAM EXPENDITURES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by inserting after section 221
the following new section:

``SEC. 222. QUALIFIED YOUTH PROGRAM EXPENDITURES.

    ``(a) Allowance of Deduction.--In the case of an individual, there
shall be allowed as a deduction for the taxable year an amount equal to
the qualified youth program expenditures paid or incurred by the
taxpayer during such taxable year.
    ``(b) Limitations.--
            ``(1) In general.--The deduction allowed by subsection (a)
        for the taxable year shall not exceed $5,000.
            ``(2) Limitation based on modified adjusted gross income.--
                    ``(A) In general.--No deduction shall be allowed
                under subsection (a) for any taxable year if the
                modified adjusted gross income of the taxpayer for the
                taxable year exceeds the threshold amount.
                    ``(B) Threshold amount.--For purposes of
                subparagraph (A), the term `threshold amount' means--
                            ``(i) $200,000 in the case of a joint
                        return or a surviving spouse (as defined in
                        section 2(a)),
                            ``(ii) $150,000 in the case of a head of
                        household, and
                            ``(iii) $100,000 in the case of a taxpayer
                        not described in clause (i) or (ii).
                    ``(C) Modified adjusted gross income.--For purposes
                of this paragraph, the term `modified adjusted gross
                income' means adjusted gross income increased by any
                amount excluded from gross income under section 911,
                931, or 933.
    ``(c) Dependents Not Eligible for Deduction.--No deduction shall be
allowed by this section to an individual for the taxable year if a
deduction under section 151 with respect to such individual is allowed
to another taxpayer for the taxable year beginning in the calendar year
in which such individual's taxable year begins.
    ``(d) Definitions.--For purposes of this section--
            ``(1) Qualified youth program expenditure.--The term
        `qualified youth program expenditure' means any expenditure for
        any dependent of the taxpayer who has not attained age 19 as of
        the date of such expenditure to participate in any qualified
        youth program. Such term includes any expenditure for
        equipment, training, digital platforms, or fees related to
        participating in such a program.
            ``(2) Qualified youth program.--The term `qualified youth
        program' means--
                    ``(A) any tutoring or academic enrichment program
                or activity the purpose of which is to improve student
                academic performance or support student success,
                    ``(B) any athletic program or activity, including
                practices, competitions, training, or skills
                development,
                    ``(C) any artistic enrichment program or activity
                the purpose of which is to provide structured
                instruction in furtherance of enhancing student
                proficiency in the arts, including practices,
                rehearsals, and performances, and
                    ``(D) any other program determined by the
                Secretary, in consultation with the Secretary of
                Education, to be appropriate for youth enrichment.
            ``(3) Dependent.--The term `dependent' has the meaning
        given such term by section 152 (determined without regard to
        subsections (b)(1), (b)(2), and (d)(1)(B) thereof).
    ``(e) Denial of Double Benefit.--No deduction shall be allowed
under this section for any amount for which a deduction is allowable
under any other provision of this chapter.
    ``(f) Inflation Adjustment.--
            ``(1) In general.--In the case of any taxable year
        beginning after 2027, each dollar amount contained in
        paragraphs (1) and (2)(B) of subsection (b) shall be increased
        by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined
                under section 1(f)(3) for the calendar year in which
                the taxable year begins, determined by substituting
                `calendar year 2026' for `calendar year 2016' in
                subparagraph (A)(ii) thereof.
            ``(2) Rounding.--If any increase under this subsection is
        not a multiple of $100, such increase shall be rounded to the
        next lowest multiple of $100.''.
    (b) Clerical Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of such Code is amended by inserting after
the item relating to section 221 the following new item:

Sec. 222. Qualified youth program expenditures.
    (c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2026.
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