[Congressional Record Volume 172, Number 106 (Wednesday, June 24, 2026)]
[Extensions of Remarks]
[Page E612]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




   INTRODUCTION OF THE AFFORDABLE YOUTH ENRICHMENT OPPORTUNITIES ACT

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                          HON. SHOMARI FIGURES

                               of alabama

                    in the house of representatives

                        Wednesday, June 24, 2026

  Mr. FIGURES. Mr. Speaker, today, I introduced the Affordable Youth 
Enrichment Opportunities Act to provide a federal tax deduction for 
parents who work hard to provide enrichment opportunities for their 
children, only to find those opportunities increasingly expensive and 
out of reach.
  Whether it is academic tutoring, youth sports, or training in the 
arts, such as music, theater, or dance, families are facing growing 
costs to help their children gain the valuable lessons and benefits of 
extracurricular activities. Sports teach teamwork, discipline, and 
leadership. Academic and artistic programs foster creativity, critical 
thinking, communication skills, and intellectual curiosity. Together, 
these experiences help children build confidence, develop important 
life skills, and prepare for future success.
  Yet access to these opportunities is often determined by a family's 
financial circumstances rather than a child's needs, passions, 
abilities, or potential. While federal tax law provides slight tax 
relief for certain childcare and school expenses, families receive no 
comparable federal tax deduction for the costs of youth sports, arts, 
or academic enrichment activities. My bill will change that.
  The Affordable Youth Enrichment Opportunities Act allows eligible 
taxpayers who itemize their deductions and pay out of pocket expenses 
for qualified academic, athletic, and enrichment activities for their 
children to claim a tax deduction not to exceed $5,000 per taxable 
year. Eligible taxpayers may claim the deduction provided that their 
modified adjusted gross income for the taxable year does not exceed the 
applicable threshold amount, which ranges from $100,000 to $200,000, 
depending on filing status.
  Every child deserves the opportunity to pursue activities that help 
them reach their full potential. By helping families afford 
extracurricular enrichment activities, we can ensure that more children 
have access to activities that shape character, build skills, and 
prepare them for future success.
  I encourage my colleagues to support and cosponsor the Affordable 
Youth Enrichment Opportunities Act.

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