H.R.6912 - COVID-19 Youth Sports and Working Families Relief Act116th Congress (2019-2020) |
|Sponsor:||Rep. Rose, Max [D-NY-11] (Introduced 05/15/2020)|
|Committees:||House - Ways and Means; Education and Labor; Energy and Commerce|
|Latest Action:||House - 05/15/2020 Referred to the Committee on Ways and Means, and in addition to the Committees on Education and Labor, 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. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
- Passed House
- Passed Senate
- To President
- Became Law
Summary: H.R.6912 — 116th Congress (2019-2020)All Information (Except Text)
Introduced in House (05/15/2020)
COVID-19 Youth Sports and Working Families Relief Act
This bill modifies the tax credit for household and dependent care expenses necessary for employment to include expenses for youth physical activities. Youth physical activities include organized individual and team sports, fitness and exercise, recreation, and other physical activities for youth who have attained age 4, but not age 18. The credit is refundable for taxable years beginning in 2020.
The bill also increases the dollar amount of the election for dependent care flexible spending arrangements.
The bill directs the Department of the Treasury to establish a relief fund for youth sport providers that directly serve youths age 18 and younger. The fund must disburse amounts to (1) alleviate losses sustained due to COVID-19 (i.e., coronavirus disease 2019), (2) sustain existing organizations that without assistance may fail or have to severely curtail operations, and (3) maintain youth participation capacity.