Introduction of the Affordable Youth Enrichment Opportunities Act

Floor Speech

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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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