Affordable Youth Enrichment Opportunities Act
- Bill Number
- H.R. 9426
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-06-24: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-07-07T16:57:04Z
AI-Generated Summary
Summary of H.R. 9426: Affordable Youth Enrichment Opportunities Act
Purpose of the Legislation
This bill amends the Internal Revenue Code of 1986 to create a new tax deduction for individuals who pay for certain youth enrichment activities for their dependents. The goal is to reduce the financial burden on families by allowing deductions for expenses related to academic, athletic, and artistic programs.
Key Provisions Outlined
- Allowance of Deduction: Individuals may deduct up to $5,000 per taxable year for qualified youth program expenditures paid or incurred for dependents under age 19.
- Income Limitations: No deduction is available if the taxpayer's modified adjusted gross income exceeds $200,000 for joint returns or surviving spouses, $150,000 for heads of household, or $100,000 for other taxpayers.
- Eligible Expenditures: Covers costs for tutoring or academic enrichment, athletic programs, artistic instruction, equipment, training, digital platforms, or fees. The Secretary of the Treasury, in consultation with the Secretary of Education, may approve additional programs.
- Definitions:
- "Dependent" follows section 152 of the Code, with certain exclusions.
- No deduction if the individual is claimed as a dependent by another taxpayer.
- Inflation Adjustment: Starting in 2028, the $5,000 limit and income thresholds increase annually based on cost-of-living adjustments.
- Restrictions: Prevents double benefits by disallowing deductions already claimed under other Code provisions.
- Effective Date: Applies to taxable years beginning after December 31, 2026.
Significant Changes to Existing Law Introduced
The bill adds a new section 222 to Part VII of subchapter B of chapter 1 of the Internal Revenue Code, establishing this deduction as a novel provision. It expands tax relief options beyond existing deductions (such as those for education or medical expenses) by specifically targeting youth program costs, with new income-based phaseouts and program eligibility criteria.
Potential Impacts
- On Citizens: Provides tax savings to qualifying families, potentially increasing access to enrichment activities for children under 19, though limited by income caps.
- On Government Agencies: Requires the Internal Revenue Service to administer and verify claims, with possible coordination between the Treasury and Education Departments for program approvals; may reduce federal tax revenue.
- On International Relations: No direct effects identified in the legislation.
Main Stakeholders Affected
- Taxpayers with dependents under age 19 who incur costs for eligible youth programs.
- Providers of tutoring, athletic, artistic, and related youth enrichment services.
- The Internal Revenue Service and Department of the Treasury for implementation and oversight.
- Families in lower-to-middle income brackets who meet the modified adjusted gross income thresholds.
Notable Legal, Constitutional, or Political Implications
The legislation operates within Congress's constitutional authority to regulate taxes under Article I. It introduces no apparent conflicts with existing constitutional provisions but represents a targeted tax policy adjustment that could influence debates on education funding and family support. The bill includes standard anti-abuse measures, such as denial of double benefits, to maintain compliance with tax administration rules.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Figures, Shomari [D-AL-2]
Cosponsors (2)
Rep. McIver, LaMonica [D-NJ-10], Rep. Bynum, Janelle S. [D-OR-5]
Recent Actions
- 2026-06-24: Referred to the House Committee on Ways and Means.
- 2026-06-24: Introduced in House
- 2026-06-24: Sponsor introductory remarks on measure. (CR E612)
- 2026-06-24: Introduced in House
Bill Versions
- Affordable Youth Enrichment Opportunities Act — issued 2026-06-24 — PDF (5 pages)