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H.R. 5238 118th Congress House

PLAY Act of 2023

Official title: 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.

Introduced: August 18, 2023 Introduced by: Josh Gottheimer Democratic · New Jersey See on congress.gov
Taxation Child healthHealth promotion and preventive careIncome tax creditsPublic-private cooperation
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School athleticsSports and recreation facilitiesState and local government operationsTax treatment of families
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 25, 2023
Referred to the Subcommittee on Health.
Aug 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, 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.
Aug 18, 2023
Introduced in House
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 Latest action August 25, 2023

Referred to the Subcommittee on Health.

 Plain-English summary Congressional Research Service

Promoting Lifelong Activity for Youth Act of 2023 or the PLAY Act of 2023

This bill modifies the child and dependent care tax credit to cover expenses for youth physical activities. Such expenses include registration costs, fees, and expenses for the participation of taxpayer dependents between the ages of 4 and 18 years in fitness facilities and physical exercise or activity instruction. The bill also increases the maximum dollar amount for dependent care flexible spending arrangements.

The bill directs the Department of Health and Human Services to award grants to promote participation in recreational youth sports.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
 Cosponsors 2
All 2 Republican 1
Molinaro, Marcus
· Nov 21, 2023
 R
Lawler, Michael
New York · Aug 18, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5238: PLAY Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-HR-5238/
MLA
"H.R. 5238: PLAY Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-5238/.
Bluebook (legal)
H.R. 5238, 118th Cong. (2026), https://openamerica.io/bill/118-HR-5238/.
Markdown link
[H.R. 5238: PLAY Act of 2023](https://openamerica.io/bill/118-HR-5238/)
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