To amend the Internal Revenue Code of 1986 to provide for youth sports, to establish a grant program for recreational youth sports, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide for youth sports, to establish a grant program for recreational youth sports, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Labor, Civil Rights.
Who Benefits and How
schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HC1AFD8EEC9BE49C2B71AD7A199764A98: 1. Short title This Act may be cited as the Promoting Lifelong Activity for Youth Act of 2023 or the PLAY Act of 2023.
- Section H98E192784189445B99B66979399B2317: 2. Modification of child and dependent care tax credit Section 21(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause...
- Section H1CEB5C2DCE8245888ACE1D7EE40144B8: 3. Increase in dollar amount of election for dependent care flexible spending arrangements Section 125 of the Internal Revenue Code of 1986 is amended by...
- Section H3B119C43817542CAB3BA60E4D5A2BABD: 4. Youth physical activities Paragraph (1) of section 213(d) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (C), by...
- Section H3B790D6FA2C741248BB6A0646FB10CBE: 5. Recreational youth sports HHS grant program Not later than 1 year after the date of enactment of this Act, the Secretary of Health and Human Services (in...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to provide for youth sports, to establish a grant program for recreational youth sports, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Labor, Civil Rights
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to provide for youth sports, to establish a grant program for recreational youth sports, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Policy Domains
Whole bill
Identified Gains
- schools, students, and education providers
Identified Costs
- federal implementing agencies
- schools, students, and education providers
Sponsors
Legislative Progress
IntroducedMr. Gottheimer (for himself and Mr. Lawler) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "secretary_of_health_and_human_services"
- → Secretary of Health and Human Services
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology