,i #aaith ,,congress #b;d ,session ,h4 ,r4 #figi ,,in ,,the ,,house ,,of ,,representatives ,january #h1 #bjbf,mr4 ,gottheimer 7for himself and ,mr4 ,lawler7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on ,education and ,workforce1 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 to establish a grant program for recreational youth sports1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,promoting ,lifelong ,activity for ,youth ,act of #bjbf or the ,,play ,act of #bjbf4 #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 #bac7;d77#ab774 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 in the case of expenses described in clause 7iii71 such term4 7c7 ,dollar limitations ,section #ba7;c7 of such ,code is amended to read as follows3 7c7 ,dollar limit on amount creditable 7#a7 ,in general ,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 #d1jjj1 or 7,b7 if there are #b or more qualifying individuals with respect to the taxpayer for such taxable year1 #g1jjj4 7#b7 ,reduction ,the amount determined under paragraph 7#a7 shall be reduced by the aggregate amount excludable from gross income under section #abi for the taxable year4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #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 #bjbe4 #d4 ,youth physical activities 7a7 ,in general ,paragraph 7#a7 of section #bac7;d7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of subparagraph 7,c71 by striking the period at the end of subparagraph 7,d7 and inserting 1 or1 and by inserting after subparagraph 7,d7 the following new subparagraph3 7,e7 for youth physical activities4 4 7b7 ,youth physical activities ,subsection 7d7 of section #bac of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#ab7 ,youth physical activities 7,a7 ,in general ,the term youth physical activities means registration costs1 fees1 and expenses associated with the participation by dependents of the taxpayer 7as defined in section #aeb7 who have attained age #d but not age #ah in the following3 7i7 ,membership at a fitness facility4 7ii7 ,participation or instruction in physical exercise or physical activity4 7iii7 ,equipment used in a program 7including a self-directed program7 of physical exercise or physical activity4 7,b7 ,overall dollar limitation ,the aggregate amount treated as youth physical activities with respect to any taxpayer for any taxable year shall not exceed #a1jjj 7#b1jjj in the case of a joint return or a head of household 7as defined in section #b7;b7774 7,c7 ,fitness facility ,for purposes of subparagraph 7,a77i71 the term fitness facility means a facility-- 7i7 which provides instruction in a program of physical exercise1 offers facilities for the preservation1 maintenance1 encouragement1 or development of physical fitness1 or serves as the site of such a program of a ,state or local government1 7ii7 which is not a private club owned and operated by its members1 7iii7 which does not offer golf1 hunting1 sailing1 or riding facilities1 7iv7 the health or fitness component of which is not incidental to its overall function and purpose1 and 7v7 which is fully compliant with the ,state of jurisdiction and ,federal anti-discrimination laws4 7,d7 ,treatment of exercise videos1 etc ,videos1 books1 and similar materials shall be treated as described in subparagraph 7,a77ii7 if the content of such materials constitutes instruction in a program of physical exercise or physical activity4 7,e7 ,limitations 7i7 ,use of funds ,amounts paid for costs1 fees1 or expenses described in subparagraph 7,a77ii7 shall be treated as paid for youth physical activities only if such amounts are not paid for-- 7,i7 tournament entries1 or 7,,ii7 private lessons1 training1 or camps4 7ii7 ,sports and fitness equipment ,amounts paid for equipment described in subparagraph 7,a77iii7 shall be treated as paid for youth physical activities only-- 7,i7 if such equipment is used exclusively for participation in fitness1 exercise1 sport1 or other physical activity1 7,,ii7 in the case of amounts paid for apparel or footwear1 if such apparel or footwear is of a type that is necessary for1 and is not used for any purpose other than1 a specific physical activity1 and 7,,iii7 in the case of amounts paid for any single item of sports equipment 7other than exercise equipment71 to the extent such amounts do not exceed #bej4 7,f7 ,programs which include components other than physical exercise and physical activity ,rules similar to the rules of paragraph 7#f7 shall apply in the case of any program that includes physical exercise or physical activity and also other components4 ,for purposes of the preceding sentence1 travel and accommodations shall be treated as a separate component4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #e4 ,recreational youth sports ,,hhs grant program 7a7 ,establishment ,not later than #a year after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services 7in this section referred to as the ,secretary7 shall establish a program to award grants1 on a competitive basis1 to eligible entities for the purposes of expanding access to1 and increasing the participation capacity of1 recreational youth sports-- 7#a7 to decrease the costs of such participation for families2 and 7#b7 to promote healthy habits1 physical activity1 and socialization4 7b7 ,applications ,to be eligible for a grant under this section1 an entity shall submit to the ,secretary an application at such time1 in such manner1 and containing such information as the ,secretary determines is appropriate1 which shall include an attestation that the entity will use the grant only for the purposes described in subsection 7a74 7c7 ,use of funds 7#a7 ,in general ,a grant awarded under this section may not be used-- 7,a7 to construct or upgrade a facility2 or 7,b7 to fund a component of a sports program that is competitive1 elite1 or selective 7including such a component that involves travel74 7#b7 ,rule of construction ,for the purposes of paragraph 7#a71 a component of a sports program shall not be construed as competitive1 elite1 or selective solely because such component includes games or matches in which a score is kept4 7#c7 ,supplement1 not supplant 7,a7 ,in general ,subject to subparagraph 7,b71 a grant awarded under this section shall be used to supplement1 not supplant1 funds from other sources4 7,b7 ,exception ,a grant awarded under this section may be used to supplant funds from other sources to remove fees for families for the purpose of expanding access to recreational youth sports4 7d7 ,grant period ,a grant awarded under this section shall be for a period of #b years4 7e7 ,amount ,a grant awarded under this section shall be for an amount-- 7#a7 not less than #e1jjj2 and 7#b7 not more than #ej1jjj4 7f7 ,report ,not later than #c years after the date of enactment of this ,act1 the ,secretary shall submit to ,congress a report containing an assessment of how grants awarded under this section fulfilled the purposes described in subsection 7a74 7g7 ,definitions ,in this section3 7#a7 ,eligible entity ,the term eligible entity-- 7,a7 means-- 7i7 a local government2 7ii7 a nonprofit organization2 7iii7 a ,tribal organization2 and 7iv7 a veterans organization2 and 7,b7 does not include any entity or organization of-- 7i7 an elementary school1 a secondary school1 or a local educational agency 7as such terms are defined in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja772 or 7ii7 an institution of higher education 7as defined in section #aja of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja774 7#b7 ,nonprofit organization ,the term nonprofit organization means an organization that is described in section #eja7;c77#c7 of the ,internal ,revenue ,code of #aihf and that is exempt from taxation under section #eja7;a7 of such ,code4 7#c7 ,tribal organization ,the term ,tribal organization has the meaning given the term in section #d of the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecjd74 7#d7 ,veterans organization ,the term veterans organization means an organization that is described in section #eja7;c77#ai7 of the ,internal ,revenue ,code of #aihf and that is exempt from taxation under section #eja7;a7 of such ,code4 7h7 ,authorization of appropriations ,there is authorized to be appropriated to carry out this section #bjj1jjj1jjj for the period of fiscal years #bjbf through #bjcj4