,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bfcg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #c1 #bjbe,mr4  
,lawl] introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ a nonrefundable  
cr$it = c]ta9 organiz$ sport equipm5t   
exp5ses4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,home ,run = ,kids ,act4    
#b4 ,cr$it = organiz$ sport equipm5t    
exp5ses  7a7 ,9 g5]al ,subp>t ,a ( "p   
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e section #bf ! foll[+ new 
section3  #be;,f4 ,organiz$ sport       
equipm5t exp5ses  7a7 ,9 g5]al ,9 ! case
 ( an individual1 !re %all be all[$ z a 
cr$it aga9/ ! tax impos$ by ?is *apt] = 
! taxable ye> an am\nt equal to !       
qualifi$ organiz$ sport equipm5t exp5ses
 paid or incurr$ by ! taxpay] dur+ !    
taxable ye>4  7b7 ,limitations  7#a7    
,doll> limitation ,! cr$it all[$ "u     
subsection 7a7 = ! taxable ye> %all n   

exce$ #bjj4  7#b7 ,income limitation    
7,a7 ,9 g5]al ,! am\nt all[able z a     
cr$it "u subsection 7a7 = any taxable   
ye> %all be r$uc$ 7b n bel[ z]o7 by an  
am\nt :i* be>s ! same ratio to ! am\nt s
 all[able 7det]m9$ )\t reg>d to ?is     
p>agraph b ) reg>d to p>agraph 7#a77 z--
 7i7 ! am\nt 7if any7 by :i* ! taxpay]'s
 modifi$ adju/$ gross income exce$s     
#aej1jjj1 be>s to  7ii7 #fe1jjj4  7,b7  
,modifi$ adju/$ gross income ,= purposes
 ( ?is p>agraph1 ! t]m modifi$ adju/$   
gross income means ! adju/$ gross income
 ( ! taxpay] = ! taxable ye> increas$ by
 any am\nt exclud$ f gross income "u    
section #iaa1 #ica1 or #icc4  7c7       
,qualifi$ organiz$ sport equipm5t       
exp5ses ,= purposes ( ?is section1 ! t]m
 qualifi$ organiz$ sport equipm5t       
exp5ses means exp5ses :i* are paid or   
incurr$ = equipm5t 9 connection )       
p>ticipation ( a dep5d5t ( ! taxpay] 7) 
respect to :om ! taxpay] is all[$ a     
d$uction "u section #aea7;c77 9 an      
organiz$ sport1 game1 or hobby program t

 is conduct$ prim>ily = unrelat$        
individuals :o h n atta9$ age #ai to    
engage 9 su* sport1 game1 or hobby4  4  
7b7 ,cl]ical am5dm5t ,! table ( sections
 = subp>t ,a ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( su* ,code is am5d$ by ins]t+ 
be=e ! item relat+ to section #bf !     
foll[+ new item3  ,sec4 #be;,f4         
,organiz$ sport equipm5t exp5ses4  4    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbc4