Affordable Youth Enrichment Opportunities Act

This bill would create a federal income tax deduction for money parents or guardians spend on youth programs for dependents under age 19. Covered programs include tutoring and academic enrichment, sports, arts instruction, and other programs the Treasury Secretary approves after consulting the Secretary of Education. Costs for equipment, training, digital platforms, and fees would count. The deduction would be capped at $5,000 per year and would not be available to taxpayers whose income is above $200,000 for joint filers, $150,000 for heads of household, or $100,000 for other filers, with these amounts adjusted for inflation after 2027. The deduction would apply starting with tax years that begin after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Shomari Figures Democrat sponsor
• 2 cosponsors