Referred to the House Committee on Ways and Means.
The bill creates a new individual tax deduction — "Qualified youth program expenditures" — allowing taxpayers to deduct up to $5,000 per year for costs to enroll dependents under age 19 in approved youth enrichment programs (tutoring, athletics, arts, and other programs designated by the Secretary in consultation with the Secretary of Education). The deduction is denied entirely for taxpayers with modified adjusted gross income above set thresholds (joint $200,000; head of household $150,000; single $100,000), forbids double-dipping with other deductions, indexes amounts for inflation after 2027, and takes effect for taxable years beginning after December 31, 2026.
Liberals want more progressive aid (refundable credit or direct funding).
Relative to its intended legislative type, this bill establishes a clearly delimited tax deduction with specific numeric limits, definitions, and integration points within the Internal Revenue Code, but omits fiscal disclosures, administrative detail, and accountability measures.
The bill creates a new individual tax deduction — "Qualified youth program expenditures" — allowing taxpayers to deduct up to $5,000 per year for costs to enroll dependents under age 19 in approved youth enrichment programs (tutoring, athletics, arts, and other programs designated by the Secretary in consultation with the Secretary of Education).
The deduction is denied entirely for taxpayers with modified adjusted gross income above set thresholds (joint $200,000; head of household $150,000; single $100,000), forbids double-dipping with other deductions, indexes amounts for inflation after 2027, and takes effect for taxable years beginning after December 31, 2026.
Moderately plausible as part of a larger tax or family policy package, but standalone passage is constrained by revenue impact and Senate thresholds.
Relative to its intended legislative type, this bill establishes a clearly delimited tax deduction with specific numeric limits, definitions, and integration points within the Internal Revenue Code, but omits fiscal disclosures, administrative detail, and accountability measures.
Liberals want more progressive aid (refundable credit or direct funding).
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals want more progressive aid (refundable credit or direct funding).
Likely supportive of the goal to expand access to enrichment for children but concerned the vehicle (a nonrefundable deduction) is less progressive than a refundable credit or direct public funding.
Will welcome explicit coverage of tutoring, arts, and athletics, while pushing for stronger targeting toward low-income families and clarity on inclusion of public and nonprofit programs.
Generally favorable to targeted tax relief for families that promotes youth development, but cautious about budget cost and implementation details.
Will seek cost estimates, rules to prevent abuse, and straightforward administrative definitions to reduce complexity.
Mixed reaction: supportive of measures that lower taxes for families and expand parental choice in child activities, but concerned about new federal definitions of "qualified" programs, added tax-code complexity, and budgetary cost.
Skeptical of federal involvement in deciding appropriate enrichment activities.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Moderately plausible as part of a larger tax or family policy package, but standalone passage is constrained by revenue impact and Senate thresholds.
The bill has not accumulated any surfaced votes yet.
Liberals want more progressive aid (refundable credit or direct funding).
Moderately plausible as part of a larger tax or family policy package, but standalone passage is constrained by revenue impact and Senate t…
Relative to its intended legislative type, this bill establishes a clearly delimited tax deduction with specific numeric limits, definitions, and integration points within the Internal Revenue Code, but omits fiscal dis…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.