What does Preamble of Affordable Youth Enrichment Opportunities Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to establish a deduction for qualified youth program expenditures.

What does SHORT TITLE. of Affordable Youth Enrichment Opportunities Act do?

This Act is formally titled the Affordable Youth Enrichment Opportunities Act.

What does DEDUCTION FOR QUALIFIED YOUTH PROGRAM EXPENDITURES. of Affordable Youth Enrichment Opportunities Act do?

This section amends the Internal Revenue Code of 1986 to create a new deduction for qualified youth program expenditures. Individuals may deduct up to $5,000 in qualified youth program expenditures paid or incurred during a taxable year. The deduction is limited based on modified adjusted gross income: $200,000 for joint returns, $150,000 for head of household, and $100,000 for other taxpayers. A taxpayer is ineligible for the deduction if another taxpayer claims a deduction under section 151 for the same dependent. Qualified youth program expenditures include costs for dependents under 19 for tutoring, athletics, arts, and other programs determined appropriate by the Secretary in consultation with the Secretary of Education. The deduction is not allowed for amounts already deductible under other provisions of the chapter. Dollar amounts in the deduction limits will be adjusted for inflation beginning after 2027, using the cost-of-living adjustment.

What does Qualified youth program expenditures. of Affordable Youth Enrichment Opportunities Act do?

This section modifies provisions related to qualified youth program expenditures. The amendments made by this section apply to taxable years beginning after December 31, 2026.

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Affordable Youth Enrichment Opportunities Act

Last updated: 6/24/2026 · Introduced: 6/24/2026

Author: Shomari Figures (D-AL)

TL;DR (AI)

This bill establishes a new federal income tax deduction of up to $5,000 for qualified youth program expenses, such as tutoring, athletics, and arts programs.
The deduction amount is limited based on taxpayers' modified adjusted gross income, with higher income levels resulting in a smaller deduction.
Qualified youth program expenditures must be for dependents under 19 and cannot include expenses already deductible under other tax provisions.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

4 sections

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