Referred to the House Committee on Ways and Means.
Creates a new nonrefundable individual tax credit (Sec. 25F) of up to $200 for "qualified organized sport equipment expenses" paid by a taxpayer for a dependent under age 19. The credit phases out for modified adjusted gross income (MAGI) above $150,000 and is fully phased out when MAGI exceeds $215,000.
Progressive objects to nonrefundable design excluding poorest households
Relative to its intended legislative type, this bill establishes a narrowly targeted nonrefundable individual tax credit for 'organized sport equipment expenses' with a clear dollar cap, an income phaseout, a definition for MAGI, and an effective date, and it makes the expected clerical amendment to the table of sections.
Creates a new nonrefundable individual tax credit (Sec. 25F) of up to $200 for "qualified organized sport equipment expenses" paid by a taxpayer for a dependent under age 19.
The credit phases out for modified adjusted gross income (MAGI) above $150,000 and is fully phased out when MAGI exceeds $215,000.
The credit applies to equipment for organized sports, games, or hobby programs primarily for unrelated participants under age 19, and is effective for taxable years beginning after December 31, 2023.
Technically simple and low-salience, so plausible as part of a broader tax package; standalone enactment faces moderate procedural and pay-for objections.
Relative to its intended legislative type, this bill establishes a narrowly targeted nonrefundable individual tax credit for 'organized sport equipment expenses' with a clear dollar cap, an income phaseout, a definition for MAGI, and an effective date, and it makes the expected clerical amendment to the table of sections.
Progressive objects to nonrefundable design excluding poorest households
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressive objects to nonrefundable design excluding poorest households
Likely lukewarm to critical.
Supports reducing barriers to youth sports but objects to the credit being nonrefundable and modest in size.
Prefers refundable credits or direct spending targeted to low-income families and broader access programs.
Generally favorable as a modest, targeted tax relief for families.
Values the small cap, clear phaseout, and limited fiscal exposure but wants clarity on administration and revenue estimates.
Sees it as pragmatic incremental policy rather than large entitlement.
Likely supportive if limited spending and family-oriented.
Views it as pro-family tax relief encouraging private activity over federal programs.
Some conservatives may still object to new targeted tax credits as tax-code complexity.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically simple and low-salience, so plausible as part of a broader tax package; standalone enactment faces moderate procedural and pay-for objections.
The bill has not accumulated any surfaced votes yet.
Progressive objects to nonrefundable design excluding poorest households
Technically simple and low-salience, so plausible as part of a broader tax package; standalone enactment faces moderate procedural and pay-…
Relative to its intended legislative type, this bill establishes a narrowly targeted nonrefundable individual tax credit for 'organized sport equipment expenses' with a clear dollar cap, an income phaseout, a definition…
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