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119-hr-2637119th CongressWALLET

Home Run for Kids Act

Sponsored By: Representative Lawler, Michael [R-NY-17]

Introduced

Summary

This bill would create a federal tax credit to help families pay for kids' equipment for organized sports and similar youth programs. The credit targets expenses for a dependent under age 19 and limits the annual benefit to a set dollar amount.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for kids' sports gear

You would be able to claim a tax credit for sport equipment you buy for a dependent you can claim. The activity must be an organized sport, game, or hobby for mostly unrelated kids under age 19. The credit would equal your equipment costs, up to $200 per tax year. It would start to phase out when your modified adjusted gross income (MAGI) is over $150,000 and would be zero at $215,000. MAGI means your AGI plus certain foreign or territorial income exclusions. This would apply to tax years beginning after December 31, 2023.

Sponsors & CoSponsors

Sponsor

Lawler, Michael [R-NY-17]

NY • R

Cosponsors

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 8/26/2025

Roll Call Votes

No roll call votes available for this bill.

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