[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.
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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
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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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