Bill · H.R. 2637· House(119-HR-2637)
Home Run for Kids Act
- Introduced
- 4/3/2025
- Last activity
- 4/3/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Michael Lawler
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill, known as the "Home Run for Kids Act," proposes to amend the Internal Revenue Code of 1986. It seeks to create a new nonrefundable tax credit for certain organized sport equipment expenses. The credit is available to individuals who pay for equipment used by their dependents in specific programs. These programs must be for individuals under the age of 19. The credit is subject to specific dollar and income limitations.
Yes· 3 of 7
Would children be better off under this?+4
The bill provides financial relief for expenses related to children's sports activities.
Would middle-income households be better off under this?+3
The bill targets households earning up to $150,000 for tax relief.
Does this cut taxes for middle-income families?+3
The tax credit provides a modest reduction in tax liability for families with dependents.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Credit for Sports Equipment: Taxpayers can receive a credit against their taxes for expenses paid for equipment used by a dependent in an organized sport, game, or hobby program (Section 2, subsection a). This helps offset the cost of participation for those with qualifying dependents.
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Support for Youth Programs: The credit applies to programs conducted for individuals who have not yet reached age 19 (Section 2, subsection c). This provides a financial incentive related to participation in such programs.
Potential Negative Impacts for People
-
Dollar Limitation: The credit is capped at a maximum of $200 for the taxable year (Section 2, subsection b, paragraph 1).
-
Income Limitations: The amount of the credit can be reduced based on the taxpayer's modified adjusted gross income if it exceeds $150,000 (Section 2, subsection b, paragraph 2, subparagraph A).
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Nonrefundable Nature: The bill describes the credit as nonrefundable (Section 2, Title/Introductory text), which means it can only reduce the tax owed rather than providing a refund of any excess amount.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Children+4Good For Middle Class Households+3Good For Low Income Households+2Good For Middle Aged+2Good For Students+2Good For Young Adults+2
- Economy And Finance
- Reduces Middle Class Taxes+3
- 8/26/2025
- 1 Cosponsor added.
- 4/3/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House
Josh GottheimerDemocrat · New Jersey