- Record: Extensions of Remarks
- Section type: Floor speeches
- Chamber: House
- Date: June 24, 2026
- Congress: 119th Congress
- Why this source matters: Extensions of Remarks are statements submitted for the official record, even if they were not spoken live on the floor.
HON. SHOMARI FIGURES
of alabama
in the house of representatives
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.
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.
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.
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.
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.
- Youth Enrichment Opportunities Act.