# 119-hr-6979: PLAY Act of 2026

119-hr-6979, PLAY Act of 2026, is a 119th Congress bill sponsored by Rep. Gottheimer, Josh [D-NJ-5] (D-NJ); status introduced; PRIA reads it as touching household money (as of 2026-07-25).

- Canonical: https://policyrisk.com/legislation/119-hr-6979
- As of: 2026-07-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6979
- Congress: 119
- Title: PLAY Act of 2026
- Status: introduced
- Introduced: 2026-01-08
- Sponsor: Rep. Gottheimer, Josh [D-NJ-5] (D-NJ)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-25

## 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.

## Cosponsors (1)

- Rep. Lawler, Michael [R-NY-17] (R-NY), 2026-01-08T00:00:00.000Z

## Provisions PRIA read

- Higher dependent care FSA limit: benefit, high. 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 w…
- Tax help for youth sports costs: benefit, high. 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 progra…
- Grants to expand youth sports: benefit, high. 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 organiza…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-3077: Agriculture Resilience Act of 2025
- 119-hr-3633: Digital Asset Market Clarity Act

## Sources
- [119-hr-6979 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6979)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-3077: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-hr-3077)
- [119-hr-3633: Digital Asset Market Clarity Act](https://policyrisk.com/legislation/119-hr-3633)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6979 (as of 2026-07-25).