I 
116TH CONGRESS 
2D SESSION 
H. R. 6912 
To amend the Internal Revenue Code of 1986 to provide for youth sports, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 15, 2020 
Mr. ROSE of New York (for himself and Mr. GOTTHEIMER) introduced the 
following bill; which was 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 Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for youth sports, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘COVID–19 Youth 
Sports and Working Families Relief Act’’. 
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SEC. 2. MODIFICATION OF CHILD AND DEPENDENT CARE 
TAX CREDIT. 
(a) ALLOWANCE OF EXPENSES FOR YOUTH PHYS-
ICAL ACTIVITIES.—Section 21(b)(2)(A) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘and’’ at 
the end of clause (i), by striking the period at the end 
of clause (ii) and inserting ‘‘, and’’, and by inserting after 
clause (ii) the following: 
‘‘(iii) expenses for youth physical ac-
tivities (within the meaning of section 
223(d)(5)).’’. 
(b) 
EXCEPTION
TO
CAMP
RULE.—Section 
21(b)(2)(A) of such Code (as amended by subsection (a)) 
is amended by striking ‘‘Such term’’ and inserting ‘‘Ex-
cept as provided by clause (iii), such term’’. 
(c) DOLLAR LIMITATIONS.—Section 221(c) of such 
Code is amended to read as follows: 
‘‘(c) DOLLAR LIMIT ON AMOUNT CREDITABLE.—The 
amount of the employment-related expenses incurred dur-
ing any taxable year which may be taken into account 
under subsection (a) shall not exceed— 
‘‘(1) if there is 1 qualifying individual with re-
spect to the taxpayer for such taxable year, the sum 
of— 
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‘‘(A) $3,000 of so much of employment-re-
lated expenses as are described in clauses (i) 
and (ii) of subsection (b)(2)(A), and 
‘‘(B) $6,000 of so much of employment-re-
lated expenses as are described in clause (iii) of 
subsection (b)(2)(A), or 
‘‘(2) if there are 2 or more qualifying individ-
uals with respect to the taxpayer for such taxable 
year, the sum of— 
‘‘(A) $6,000 of so much of employment-re-
lated expenses as are described in clauses (i) 
and (ii) of subsection (b)(2)(A), and 
‘‘(B) $12,000 of so much of employment- 
related expenses as are described in clause (iii) 
of subsection (b)(2)(A). 
The amounts determined under subparagraphs (A) and 
(B) of paragraph (1) or (2) (whichever is applicable) shall 
each be reduced by the aggregate amount for the same 
categories of expenses excludable from gross income under 
section 129 for the taxable year.’’. 
(d) REFUNDABLE.—Section 21(e) of such Code is 
amended by adding at the end the following: 
‘‘(11) CREDIT REFUNDABLE FOR 2020.—In the 
case of a taxable year beginning in calendar year 
2020, the credit allowed under subsection (a) (deter-
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mined without regard to this paragraph and section 
26(a)) shall be treated as a credit allowable under 
subpart C (and not allowed under subsection (a)).’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
SEC. 3. INCREASE IN DOLLAR AMOUNT OF ELECTION FOR 
DEPENDENT CARE FLEXIBLE SPENDING AR-
RANGEMENTS. 
(a) IN GENERAL.—Section 125 of the Internal Rev-
enue Code of 1986 is amended by redesignating sub-
sections (k) and (l) as subsections (l) and (m) and insert-
ing after subsection (j) the following: 
‘‘(k) LIMITATION ON DEPENDENT CARE FLEXIBLE 
SPENDING ARRANGEMENTS.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, if a benefit is provided under a cafeteria plan 
through employer contributions to a dependent care 
flexible spending arrangement, such benefit shall not 
be treated as a qualified benefit unless the cafeteria 
plan provides that an employee may not elect for 
any taxable year to have salary reduction contribu-
tions in excess of $10,000 made to such arrange-
ment for each dependent under such arrangement. 
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‘‘(2) SINGLE PARENT.—In the case that the 
employee is an individual who is not married as of 
the beginning of the taxable year for which the em-
ployee elects to participate in the arrangement, 
paragraph (1) shall be applied by substituting 
‘$12,000’ for ‘$10,000’.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
SEC. 4. YOUTH PHYSICAL ACTIVITIES. 
(a) HEALTH SAVINGS ACCOUNTS.—Section 223(d) of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following: 
‘‘(5) YOUTH PHYSICAL ACTIVITIES.—For pur-
poses of this section, the term ‘medical expenses’ in-
cludes registration costs, fees, and expenses associ-
ated with— 
‘‘(A) organized individual and team sports, 
‘‘(B) fitness and exercise, 
‘‘(C) recreation, and 
‘‘(D) other physical activities for youth 
who have attained age 4 but not age 18.’’. 
(b) FLEXIBLE SPENDING ARRANGEMENTS.—Section 
106 of such Code is amended by adding at the end the 
following: 
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‘‘(h) REIMBURSEMENTS FOR YOUTH PHYSICAL AC-
TIVITIES.—For purposes of this section and section 105, 
expenses incurred for youth physical activities (within the 
meaning of section 223(d)(5)) shall be treated as incurred 
for medical care.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
SEC. 5. YOUTH SPORT PROVIDERS. 
(a) ESTABLISHMENT OF RELIEF FUND.—The Sec-
retary of the Treasury shall create a relief fund in the 
Treasury for youth sport providers. 
(b) FUNDING OF RELIEF FUND.—Out of amounts in 
the Treasury not otherwise appropriated, there is appro-
priated to the relief fund established under subsection (a) 
such sums as may be necessary to carry out this section. 
(c) DISTRIBUTION OF FUNDS.— 
(1) IN GENERAL.—The Secretary shall disburse 
amounts from the relief fund established under sub-
section (a) in such a manner as— 
(A) to alleviate losses sustained as a result 
to COVID-19, 
(B) to be targeted to sustain existing orga-
nizations that may, without such assistance, fail 
or have to severally curtail operations, and 
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(C) aim to maintain youth participation 
capacity. 
(2) PRIORITY.—In making disbursements from 
the relief fund established under subsection (a), the 
Secretary shall give priority consideration to pro-
grams serving under-served communities. 
(3) DISTRIBUTION RATE.—The Secretary shall 
disburse amounts not less than the following per-
centages of the total amount in the fund established 
under subsection (a) within the number of days des-
ignated in the following subparagraphs after the 
date of the enactment of this Act: 
(A) 25 percent of such amount shall be 
disbursed within 14 days. 
(B) 50 percent of such amount shall be 
disbursed within 30 days. 
(C) 90 percent of such amount shall be 
disbursed within 60 days. 
(d) YOUTH SPORT PROVIDERS.—The term ‘‘youth 
sport provider’’ means any organization that directly 
serves youths aged 18 and under. Such term includes— 
(1) sports-based youth development organiza-
tions, 
(2) interscholastic sports programs, 
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(3) youth sports providers such as coaches, 
trainers, and instructors, and 
(4) youth sport event providers. 
Æ 
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