I 

118TH CONGRESS 

1ST SESSION H. R. 6703 

To amend the Internal Revenue Code of 1986 to allow a nonrefundable 

credit for certain organized sport equipment expenses. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 11, 2023 

Mr. LAWLER introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow a 

nonrefundable credit for certain organized sport equipment expenses. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. CREDIT FOR ORGANIZED SPORT EQUIPMENT 

4 EXPENSES. 

5 (a) IN GENERAL.—Subpart A of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of 

7 1986 is amended by inserting before section 26 the fol8 lowing new section: 


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1 ‘‘SEC. 25F. ORGANIZED SPORT EQUIPMENT EXPENSES. 

2 ‘‘(a) IN GENERAL.—In the case of an individual, 

3 there shall be allowed as a credit against the tax imposed 

4 by this chapter for the taxable year an amount equal to 

5 the qualified organized sport equipment expenses paid or 

6 incurred by the taxpayer during the taxable year. 

7 ‘‘(b) LIMITATIONS.— 

8 ‘‘(1) DOLLAR LIMITATION.—The credit allowed 

9 under subsection (a) for the taxable year shall not 

10 exceed $200. 

11 ‘‘(2) INCOME LIMITATION.— 

12 ‘‘(A) IN GENERAL.—The amount allowable 

13 as a credit under subsection (a) for any taxable 

14 year shall be reduced (but not below zero) by an 

15 amount which bears the same ratio to the 

16 amount so allowable (determined without re17 gard to this paragraph but with regard to para18 graph (1)) as— 

19 ‘‘(i) the amount (if any) by which the 

20 taxpayer’s modified adjusted gross income 

21 exceeds $150,000, bears to 

22 ‘‘(ii) $65,000. 

23 ‘‘(B) MODIFIED ADJUSTED GROSS IN24 COME.—For purposes of this paragraph, the 

25 term ‘modified adjusted gross income’ means 

26 the adjusted gross income of the taxpayer for 


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1 the taxable year increased by any amount ex2 cluded from gross income under section 911, 

3 931, or 933. 

4 ‘‘(c) QUALIFIED ORGANIZED SPORT EQUIPMENT EX5 PENSES.—For purposes of this section, the term ‘qualified 

6 organized sport equipment expenses’ means expenses 

7 which are paid or incurred for equipment in connection 

8 with participation of a dependent of the taxpayer (with 

9 respect to whom the taxpayer is allowed a deduction under 

10 section 151(c)) in an organized sport, game, or hobby pro11 gram that is conducted primarily for unrelated individuals 

12 who have not attained age 19 to engage in such sport, 

13 game, or hobby.’’. 

14 (b) CLERICAL AMENDMENT.—The table of sections 

15 for subpart A of part IV of subchapter A of chapter 1 

16 of such Code is amended by inserting before the item re17 lating to section 26 the following new item: 

‘‘Sec. 25F. Organized sport equipment expenses.’’. 

18 (c) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to taxable years beginning after 

20 December 31, 2023. 

Æ 


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