118th Congress · HOUSE BILLBILL

H.R. 5238PLAY Act of 2023

To amend the Internal Revenue Code of 1986 to provide for youth sports, to establish a grant program for recreational youth sports, and for other purposes.

Taxation
Introduced Aug 18, 2023
Last action Aug 25, 2023
Pipeline · Bill → Law
Step 1
Introduced
Aug 18, 2023
Step 2
Referred
Aug 25, 2023
Education and Workforce · E&C · Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill modifies the child and dependent care tax credit to cover expenses for youth physical activities. Such expenses include registration costs, fees, and expenses for the participation of taxpayer dependents between the ages of 4 and 18 years in fitness facilities and physical exercise or activity instruction. The bill also increases the maximum dollar amount for dependent care flexible spending arrangements. The bill directs the Department of Health and Human Services to award grants to promote participation in recreational youth sports.

Provisions · 5 sectionsIntroduced in House
Timeline · 5 actions
Aug 25, 2023
Referred to the Subcommittee on Health.
Aug 18, 2023
Introduced in House
Aug 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Aug 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Aug 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.