PLAY Act of 2026
Sponsored By: Representative Rep. Gottheimer, Josh [D-NJ-5]
Introduced
Summary
expand tax and grant support for youth physical activity. This bill would let families treat defined youth sports and fitness costs as qualifying child and dependent care expenses, raise dependent-care account limits, and create HHS grants to make recreational youth sports more affordable.
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 3 benefits, 0 costs, 0 mixed.
Higher dependent care FSA limit
This bill would raise the per-dependent salary reduction limit for dependent care flexible spending accounts (DCFSA). The standard limit would be $10,000 per dependent per taxable year. If you are not married at the start of the taxable year, the per-dependent limit would be $12,000. These limits would apply to salary reduction elections for tax years beginning after December 31, 2025.
Tax help for youth sports costs
This bill would let some youth physical activity costs count toward the child and dependent care tax credit for dependents who have reached age 4 but not age 18. You would be able to include registration, membership at qualifying fitness facilities, instruction, and equipment used only for a program. Eligible youth activity amounts would be limited to $1,000 per taxpayer per year, or $2,000 for married filers or heads of household. The normal employment-related expense caps used to compute the credit would remain $4,000 for one qualifying individual and $7,000 for two or more, and the credit would be reduced by amounts excluded under section 129. Tournament fees, private lessons, training, and camps would not qualify, and any single sports equipment item (other than exercise machines) would be limited to $250. These rules would apply to tax years beginning after December 31, 2025.
Grants to expand youth sports
This bill would require HHS to set up a competitive grant program within one year to expand access to recreational youth sports and reduce costs for families. Eligible applicants would include local governments, qualifying 501(c)(3) nonprofits, Tribal organizations, and qualifying veterans organizations, but not K–12 schools, local educational agencies, or institutions of higher education. Grants would run for two years, be at least $5,000 and at most $50,000, and generally could not be used to build or upgrade facilities or to fund competitive or travel-based elite components. The bill would authorize $200 million for fiscal years 2026 through 2030 and would require a report to Congress within three years.
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Sponsors & CoSponsors
Sponsor
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Cosponsors
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 1/8/2026
Roll Call Votes
No roll call votes available for this bill.
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