Promoting Lifelong Activity for Youth Act of 2026; PLAY Act of 2026
Summary
The "Promoting Lifelong Activity for Youth Act of 2026" (PLAY Act) aims to enhance youth sports and physical activities through tax credit modifications and a grant program. It amends the Internal Revenue Code to include expenses for youth physical activities as part of the child and dependent care tax credit. The bill also establishes a grant program within the Department of Health and Human Services to expand access to recreational youth sports.
Expected Effects
The PLAY Act is expected to reduce the financial burden on families related to youth sports and fitness activities. It will also increase participation in recreational sports through grant funding for local governments and non-profit organizations. These changes are intended to promote healthier lifestyles and socialization among young people.
Potential Benefits
- Increased tax credits for families with children participating in physical activities.
- Expanded access to recreational youth sports through HHS grants.
- Promotion of healthy habits and physical activity among youth.
- Support for local governments and non-profit organizations providing youth sports programs.
- Potential for increased social interaction and community engagement for young people.
Potential Disadvantages
- Potential for misuse of funds under the HHS grant program.
- Increased complexity in tax code compliance for families and providers.
- Limited scope of eligible activities under the tax credit modification.
- Possible administrative burden for the Department of Health and Human Services in managing the grant program.
- The grant program explicitly excludes schools and higher education institutions.
Constitutional Alignment
The PLAY Act aligns with the Constitution's general welfare clause (Preamble). Congress has the power to tax and spend for the general welfare, and this bill uses that power to promote youth activity and health. The establishment of a grant program falls under Congress's authority to provide for the general welfare through legislation.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).