Gottheimer proposes House bill to boost youth sports access and expand tax incentives

U.S. Rep. Josh Gottheimer has introduced a new bill in the U.S. House aiming to make youth sports participation more attainable by expanding tax benefits and supporting local activities, the U.S. Congress reports.

Designated as H.R.6979, the legislation was filed on Jan. 8, 2026, during the 2026 regular session of the 119th Congress. Below is an overview based on the original bill text; clarifying interpretation has been included where necessary.

The core provisions of this measure update the Internal Revenue Code to benefit youth sports in several ways. It widens the Child and Dependent Care Tax Credit by covering costs related to youth physical activities, including registration and fitness membership fees, with caps of $4,000 for a single child and $7,000 for two or more children. The bill also raises the allowable contributions to dependent care flexible spending accounts, establishing upper limits of $10,000 per dependent or $12,000 for single parents. Moreover, it creates a grant program administered by the Department of Health and Human Services to help local governments, nonprofits, and other bodies promote recreational youth sports—aimed at reducing barriers to participation and supporting healthy behaviors. Grants will range from $5,000 to $50,000, acting as a supplement to current funding. These provisions take effect for taxable years starting after December 31, 2025.

The bill is sponsored by Rep. Josh Gottheimer (Democrat-NJ-5th District) with Rep. Michael Lawler (Republican-NJ-17th District) as cosponsor.

Since the current session began, Rep. Gottheimer has filed 48 additional bills.

Legislation in Congress may be introduced in either the House of Representatives or the Senate, except revenue measures, which must start in the House. Once introduced, bills are assigned to committees, where they undergo review, hearings, potential amendments, and debates before advancing to a vote in each chamber. After both chambers pass the same version, the legislation proceeds to the president for approval or veto. Congressional terms last two years, are numbered in sequence, and split into annual sessions. Congress.gov provides records and tracks the legislative process.

Josh S. Gottheimer has represented New Jersey in Congress as a Democrat since the One Hundred Fifteenth Congress, starting Jan. 3, 2017. He graduated with a B.A. from the University of Pennsylvania in 1997 and received his J.D. from Harvard Law School in 2004.

Material in this article was sourced from the U.S. Congress. Access the primary data here.