3.0.0 6912 2023-01-11T13:42:53Z 2023-01-11T13:42:53Z House HR 2020-05-15 116 [Congressional Record Volume 166, Number 92 (Friday, May 15, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. ROSE of New York:H.R. 6912.Congress has the power to enact this legislation pursuantto the following:Under Article I, Section 8 of the Constitution, Congresshas the power ``to make all Laws which shall be necessary andproper for carrying into Execution the foregoing Powers, andall other Powers vested by this Constitution in theGovernment of the United States, or any Department or Officerthereof.''[Page H2261]]]> hsif00 Energy and Commerce Committee House Standing Referred to 2020-05-15T13:06:25Z hsed00 Education and the Workforce Committee House Standing Referred to 2020-05-15T13:06:20Z hswm00 Ways and Means Committee House Standing Referred to 2020-05-15T13:06:15Z 2020-05-15 Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Labor, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsif00 Energy and Commerce Committee 2020-05-15 Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Labor, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsed00 Education and the Workforce Committee 2020-05-15 Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Labor, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-05-15 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-05-15 Introduced in House IntroReferral 1000 9 Library of Congress R000613 Rep. Rose, Max [D-NY-11] Max Rose D NY 11 N G000583 Rep. Gottheimer, Josh [D-NJ-5] Josh Gottheimer D NJ 5 2020-05-15 True C001123 Rep. Cisneros, Gilbert Ray, Jr. [D-CA-39] Gilbert Cisneros D CA Ray 39 2020-06-08 False C001067 Rep. Clarke, Yvette D. [D-NY-9] Yvette Clarke D NY D. 9 2020-06-08 False D000598 Rep. Davis, Susan A. [D-CA-53] SUSAN DAVIS D CA A. 53 2020-06-08 False N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2020-06-08 False N000179 Rep. Napolitano, Grace F. [D-CA-32] GRACE NAPOLITANO D CA F. 32 2020-06-08 False N000191 Rep. Neguse, Joe [D-CO-2] Joe Neguse D CO 2 2020-06-18 False S001185 Rep. Sewell, Terri A. [D-AL-7] Terri Sewell D AL A. 7 2020-06-24 False G000581 Rep. Gonzalez, Vicente [D-TX-15] Vicente Gonzalez D TX 15 2020-06-24 False D000482 Rep. Doyle, Michael F. [D-PA-18] MIKE DOYLE D PA 18 2020-06-24 False S001205 Rep. Scanlon, Mary Gay [D-PA-5] Mary Scanlon D PA Gay 5 2020-06-24 False F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2020-06-24 False K000386 Rep. Katko, John [R-NY-24] John Katko R NY 24 2020-06-24 False S001145 Rep. Schakowsky, Janice D. [D-IL-9] JANICE SCHAKOWSKY D IL D. 9 2020-06-30 False Taxation Appropriations Athletes Cardiovascular and respiratory health Child care and development Emergency medical services and trauma care Employee benefits and pensions Government trust funds Income tax credits Infectious and parasitic diseases Physical fitness and lifestyle School athletics Taxation 00 2020-05-15 Introduced in House 2020-06-22T14:19:29Z COVID-19 Youth Sports and Working Families Relief Act

This bill modifies the tax credit for household and dependent care expenses necessary for employment to include expenses for youth physical activities. Youth physical activities include organized individual and team sports, fitness and exercise, recreation, and other physical activities for youth who have attained age 4, but not age 18. The credit is refundable for taxable years beginning in 2020.

The bill also increases the dollar amount of the election for dependent care flexible spending arrangements.

The bill directs the Department of the Treasury to establish a relief fund for youth sport providers that directly serve youths age 18 and younger. The fund must disburse amounts to (1) alleviate losses sustained due to COVID-19 (i.e., coronavirus disease 2019), (2) sustain existing organizations that without assistance may fail or have to severely curtail operations, and (3) maintain youth participation capacity.

]]> COVID–19 Youth Sports and Working Families Relief Act Display Title COVID–19 Youth Sports and Working Families Relief Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide for youth sports, and for other purposes. Introduced in House IH Short Title(s) as Introduced COVID–19 Youth Sports and Working Families Relief Act Introduced in House IH Introduced in House 2020-05-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr6912ih/xml/BILLS-116hr6912ih.xml 2020-05-15 Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Labor, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.