,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fiab ,,in ,,the ,,house ,,of ,,representatives ,may #ae1 #bjbj,mr4 ,rose of ,new ,york 7for himself and ,mr4 ,gottheimer7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on ,education and ,labor1 and ,energy and ,commerce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide for youth sports1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,,covid-#ai ,youth ,sports and ,working ,families ,relief ,act4 #b4 ,modification of child and dependent care tax credit 7a7 ,allowance of expenses for youth physical activities ,section #ba7;b77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of clause 7i71 by striking the period at the end of clause 7ii7 and inserting 1 and1 and by inserting after clause 7ii7 the following3 7iii7 expenses for youth physical activities 7within the meaning of section #bbc7;d77#e774 4 7b7 ,exception to camp rule ,section #ba7;b77#b77;,a7 of such ,code 7as amended by subsection 7a77 is amended by striking ,such term and inserting ,except as provided by clause 7iii71 such term4 7c7 ,dollar limitations ,section #bba7;c7 of such ,code is amended to read as follows3 7c7 ,dollar limit on amount creditable ,the amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection 7a7 shall not exceed-- 7#a7 if there is #a qualifying individual with respect to the taxpayer for such taxable year1 the sum of-- 7,a7 #c1jjj of so much of employment-related expenses as are described in clauses 7i7 and 7ii7 of subsection 7b77#b77;,a71 and 7,b7 #f1jjj of so much of employment-related expenses as are described in clause 7iii7 of subsection 7b77#b77;,a71 or 7#b7 if there are #b or more qualifying individuals with respect to the taxpayer for such taxable year1 the sum of-- 7,a7 #f1jjj of so much of employment-related expenses as are described in clauses 7i7 and 7ii7 of subsection 7b77#b77;,a71 and 7,b7 #ab1jjj of so much of employment-related expenses as are described in clause 7iii7 of subsection 7b77#b77;,a74 ,the amounts determined under subparagraphs 7,a7 and 7,b7 of paragraph 7#a7 or 7#b7 7whichever is applicable7 shall each be reduced by the aggregate amount for the same categories of expenses excludable from gross income under section #abi for the taxable year4 4 7d7 ,refundable ,section #ba7;e7 of such ,code is amended by adding at the end the following3 7#aa7 ,credit refundable for #bjbj ,in the case of a taxable year beginning in calendar year #bjbj1 the credit allowed under subsection 7a7 7determined without regard to this paragraph and section #bf7;a77 shall be treated as a credit allowable under subpart ,c 7and not allowed under subsection 7a774 4 7e7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #c4 ,increase in dollar amount of election for dependent care flexible spending arrangements 7a7 ,in general ,section #abe of the ,internal ,revenue ,code of #aihf is amended by redesignating subsections 7k7 and 7l7 as subsections 7l7 and 7m7 and inserting after subsection 7j7 the following3 7k7 ,limitation on dependent care flexible spending arrangements 7#a7 ,in general ,for purposes of this section1 if a benefit is provided under a cafeteria plan through employer contributions to a dependent care flexible spending arrangement1 such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of #aj1jjj made to such arrangement for each dependent under such arrangement4 7#b7 ,single parent ,in the case that the employee is an individual who is not married as of the beginning of the taxable year for which the employee elects to participate in the arrangement1 paragraph 7#a7 shall be applied by substituting #ab1jjj for #aj1jjj4 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #d4 ,youth physical activities 7a7 ,health savings accounts ,section #bbc7;d7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7#e7 ,youth physical activities ,for purposes of this section1 the term medical expenses includes registration costs1 fees1 and expenses associated with-- 7,a7 organized individual and team sports1 7,b7 fitness and exercise1 7,c7 recreation1 and 7,d7 other physical activities for youth who have attained age #d but not age #ah4 4 7b7 ,flexible spending arrangements ,section #ajf of such ,code is amended by adding at the end the following3 7h7 ,reimbursements for youth physical activities ,for purposes of this section and section #aje1 expenses incurred for youth physical activities 7within the meaning of section #bbc7;d77#e77 shall be treated as incurred for medical care4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #e4 ,youth sport providers 7a7 ,establishment of relief fund ,the ,secretary of the ,treasury shall create a relief fund in the ,treasury for youth sport providers4 7b7 ,funding of relief fund ,out of amounts in the ,treasury not otherwise appropriated1 there is appropriated to the relief fund established under subsection 7a7 such sums as may be necessary to carry out this section4 7c7 ,distribution of funds 7#a7 ,in general ,the ,secretary shall disburse amounts from the relief fund established under subsection 7a7 in such a manner as-- 7,a7 to alleviate losses sustained as a result to ,,covid-#ai1 7,b7 to be targeted to sustain existing organizations that may1 without such assistance1 fail or have to severally curtail operations1 and 7,c7 aim to maintain youth participation capacity4 7#b7 ,priority ,in making disbursements from the relief fund established under subsection 7a71 the ,secretary shall give priority consideration to programs serving under-served communities4 7#c7 ,distribution rate ,the ,secretary shall disburse amounts not less than the following percentages of the total amount in the fund established under subsection 7a7 within the number of days designated in the following subparagraphs after the date of the enactment of this ,act3 7,a7 #be percent of such amount shall be disbursed within #ad days4 7,b7 #ej percent of such amount shall be disbursed within #cj days4 7,c7 #ij percent of such amount shall be disbursed within #fj days4 7d7 ,youth sport providers ,the term youth sport provider means any organization that directly serves youths aged #ah and under4 ,such term includes-- 7#a7 sports-based youth development organizations1 7#b7 interscholastic sports programs1 7#c7 youth sports providers such as coaches1 trainers1 and instructors1 and 7#d7 youth sport event providers4