A Democratic bill with 2 Democratic cosponsors · See all 2 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- 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
- Scored +5
Would children be better off under this?
The bill subsidizes costs for academic, athletic, and artistic programs for dependents under age 19.
- Scored +5
Would middle-income households be better off under this?
The bill creates a tax deduction for families with dependents under age 19 who fall below the specified income thresholds.
- Scored +5
Does this cut taxes for middle-income families?
The bill provides a new tax deduction for qualified youth program expenditures for taxpayers under certain income thresholds.
The opposite
- Scored -2
Does this reduce what the federal government spends?
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. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would children be better off under this? — The bill subsidizes costs for academic, athletic, and artistic programs for dependents under age 19. Would middle-income households be better off under this? — The bill creates a tax deduction for families with dependents under age 19 who fall below the specified income thresholds. Would people in middle age be better off under this? — Parents or caregivers of dependents under age 19 benefit from the new tax deduction for youth enrichment costs. Would students be better off under this? — The bill provides financial support for academic, athletic, and artistic enrichment programs. Would households on low incomes be better off under this? — The deduction helps offset costs for various youth activities for families meeting the income criteria.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill provides a new tax deduction for qualified youth program expenditures for taxpayers under certain income thresholds. Does this reduce what the federal government spends? — Providing new tax deductions reduces federal tax revenue.
- Social Issues And Justice
- Does this make child care cost less? — The deduction covers various youth enrichment activities including tutoring and training for dependents under age 19.
- Education And Technology
- Does this make college cost less? — The bill provides tax relief for academic enrichment and tutoring aimed at improving student success.
- 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