Bill · H.R. 9426· House(119-HR-9426)
Affordable Youth Enrichment Opportunities Act
- Introduced
- 6/24/2026
- Last activity
- 6/24/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Shomari Figures
- Cosponsors
- - 2 - 0
- Introduced
- In Committee
What this bill would do
The Affordable Youth Enrichment Opportunities Act aims to amend the Internal Revenue Code of 1986. It proposes a new deduction for taxpayers who pay for qualified youth program expenditures. These expenditures apply to dependents who have not yet reached age 19. The deduction is subject to specific income limits and a maximum cap. This legislation would take effect for taxable years beginning after December 31, 2026.
Yes· 3 of 8
Would children be better off under this?+5
The bill subsidizes costs for academic, athletic, and artistic programs for dependents under age 19.
Would middle-income households be better off under this?+5
The bill creates a tax deduction for families with dependents under age 19 who fall below the specified income thresholds.
Does this cut taxes for middle-income families?+5
The bill provides a new tax deduction for qualified youth program expenditures for taxpayers under certain income thresholds.
The opposite
Does this reduce what the federal government spends?-2
Providing new tax deductions reduces federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Deduction for Youth Activities: Taxpayers can claim a deduction for expenditures related to a dependent's participation in various programs, such as tutoring, athletics, or arts. This includes costs for equipment, training, fees, or digital platforms (Section 2(a) and Section 2(d)(1)).
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Support for Academic Success: The bill allows for deductions for tutoring or academic enrichment programs intended to improve student academic performance or support student success (Section 2(d)(2)(A)).
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Support for Athletic and Artistic Development: Taxpayers can deduct costs for athletic programs, including practices and competitions, as well as artistic enrichment programs that provide structured instruction (Section 2(d)(2)(B) and Section 2(d)(2)(C)).
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Inflation Adjustments: To account for economic changes, the bill includes a provision to increase the deduction cap and income thresholds based on cost-of-living adjustments starting after 2027 (Section 2(b)(1) and Section 2(b)(2)(A)).
Potential Negative Impacts for People
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Deduction Caps: The deduction is limited to a maximum of $5,000 for a taxable year (Section 2(b)(1)).
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Income Restrictions: Taxpayers may be ineligible for the deduction if their modified adjusted gross income exceeds certain thresholds, such as $200,000 for joint returns, $150,000 for heads of household, or $100,000 for others (Section 2(b)(2)(A) and Section 2(b)(2)(B)).
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Age Restrictions for Dependents: The deduction only applies to expenditures for dependents who have not yet attained age 19 (Section 2(d)(1)).
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Restrictions on Double Benefits: Individuals cannot claim this deduction for any amount that is already allowable as a deduction under any other provision of the Internal Revenue Code (Section 2(e)).
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+5Good For Middle Class Households+5Good For Middle Aged+4Good For Students+4Good For Low Income Households+3
- Economy And Finance
- Reduces Middle Class Taxes+5Reduces Government Spending-2
- Social Issues And Justice
- Improves Childcare Affordability+3
- Education And Technology
- Improves College Affordability+2
- 6/29/2026
- 1 Cosponsor added.
- 6/24/2026
- Sponsor introductory remarks on measure. (CR E612)
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Janelle BynumDemocrat · Oregon
LaMonica McIverDemocrat · New Jersey