PLAY Act of 2026

This bill would let parents count youth sports and fitness costs for children ages 4 to 17 as expenses under the child and dependent care tax credit and as medical expenses for tax deductions, up to $1,000 per year ($2,000 for joint filers or heads of household). It would raise the cap on expenses counted for the child and dependent care credit to $4,000 for one child and $7,000 for two or more. It would raise the yearly limit for dependent care flexible spending accounts to $10,000 per dependent, or $12,000 for unmarried parents. It would also create a federal grant program, with $200 million authorized for 2026 through 2030, giving local governments, nonprofits, Tribal organizations, and veterans groups grants of $5,000 to $50,000 to expand recreational youth sports.

Full text and official record on Congress.gov

Sponsors

• Josh Gottheimer Democrat sponsor
• 1 cosponsors