H.R. 9426

119 HR 9426 IH: Affordable Youth Enrichment Opportunities Act
 U.S. House of Representatives
 2026-06-24
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 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 9426  IN THE HOUSE OF REPRESENTATIVES   June 24, 2026   Mr. Figures  (for himself and  Mrs. McIver ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to establish a deduction for qualified youth program expenditures.
1.
Short title
This Act may be cited as the   Affordable Youth Enrichment Opportunities Act  .
2.
Deduction for qualified youth program expenditures
(a)
In general
Part VII of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting after section 221 the following new section:
222.
Qualified youth program expenditures
(a)
Allowance of deduction
In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the qualified youth program expenditures paid or incurred by the taxpayer during such taxable year.
(b)
Limitations
(1)
In general
The deduction allowed by subsection (a) for the taxable year shall not exceed $5,000.
(2)
Limitation based on modified adjusted gross income
(A)
In general
No deduction shall be allowed under subsection (a) for any taxable year if the modified adjusted gross income of the taxpayer for the taxable year exceeds the threshold amount.
(B)
Threshold amount
For purposes of subparagraph (A), the term  threshold amount  means—
(i)
$200,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(ii)
$150,000 in the case of a head of household, and
(iii)
$100,000 in the case of a taxpayer not described in clause (i) or (ii).
(C)
Modified adjusted gross income
For purposes of this paragraph, the term  modified adjusted gross income  means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
(c)
Dependents not eligible for deduction
No deduction shall be allowed by this section to an individual for the taxable year if a deduction under section 151 with respect to such individual is allowed to another taxpayer for the taxable year beginning in the calendar year in which such individual’s taxable year begins.
(d)
Definitions
For purposes of this section—
(1)
Qualified youth program expenditure
The term  qualified youth program expenditure  means any expenditure for any dependent of the taxpayer who has not attained age 19 as of the date of such expenditure to participate in any qualified youth program. Such term includes any expenditure for equipment, training, digital platforms, or fees related to participating in such a program.
(2)
Qualified youth program
The term  qualified youth program  means—
(A)
any tutoring or academic enrichment program or activity the purpose of which is to improve student academic performance or support student success,
(B)
any athletic program or activity, including practices, competitions, training, or skills development,
(C)
any artistic enrichment program or activity the purpose of which is to provide structured instruction in furtherance of enhancing student proficiency in the arts, including practices, rehearsals, and performances, and
(D)
any other program determined by the Secretary, in consultation with the Secretary of Education, to be appropriate for youth enrichment.
(3)
Dependent
The term  dependent  has the meaning given such term by section 152 (determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof).
(e)
Denial of double benefit
No deduction shall be allowed under this section for any amount for which a deduction is allowable under any other provision of this chapter.
(f)
Inflation adjustment
(1)
In general
In the case of any taxable year beginning after 2027, each dollar amount contained in paragraphs (1) and (2)(B) of subsection (b) shall be increased by an amount equal to—
(A)
such dollar amount, multiplied by
(B)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting  calendar year 2026  for  calendar year 2016  in subparagraph (A)(ii) thereof.
(2)
Rounding
If any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.
 .
(b)
Clerical amendment
The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 221 the following new item:
Sec. 222. Qualified youth program expenditures.
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.