I 
119TH CONGRESS 
1ST SESSION H. R. 2637 
To amend the Internal Revenue Code of 1986 to allow a nonrefundable 
credit for certain organized sport equipment expenses. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 3, 2025 
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 equip-
ment expenses. 
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 ‘‘Home Run for Kids 
Act’’. 
SEC. 2. CREDIT FOR ORGANIZED SPORT EQUIPMENT EX-
PENSES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting before section 26 the fol-
lowing new section: 
‘‘SEC. 25F. ORGANIZED SPORT EQUIPMENT EXPENSES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to 
the qualified organized sport equipment expenses paid or 
incurred by the taxpayer during the taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR LIMITATION.—The credit allowed 
under subsection (a) for the taxable year shall not 
exceed $200. 
‘‘(2) INCOME LIMITATION.— 
‘‘(A) IN GENERAL.—The amount allowable 
as a credit under subsection (a) for any taxable 
year shall be reduced (but not below zero) by an 
amount which bears the same ratio to the 
amount so allowable (determined without re-
gard to this paragraph but with regard to para-
graph (1)) as— 
‘‘(i) the amount (if any) by which the 
taxpayer’s modified adjusted gross income 
exceeds $150,000, bears to 
‘‘(ii) $65,000. 
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‘‘(B) MODIFIED
ADJUSTED
GROSS
IN-
COME.—For purposes of this paragraph, the 
term ‘modified adjusted gross income’ means 
the adjusted gross income of the taxpayer for 
the taxable year increased by any amount ex-
cluded from gross income under section 911, 
931, or 933. 
‘‘(c) QUALIFIED ORGANIZED SPORT EQUIPMENT EX-
PENSES.—For purposes of this section, the term ‘qualified 
organized sport equipment expenses’ means expenses 
which are paid or incurred for equipment in connection 
with participation of a dependent of the taxpayer (with 
respect to whom the taxpayer is allowed a deduction under 
section 151(c)) in an organized sport, game, or hobby pro-
gram that is conducted primarily for unrelated individuals 
who have not attained age 19 to engage in such sport, 
game, or hobby.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting before the item re-
lating to section 26 the following new item: 
‘‘Sec. 25F. Organized sport equipment expenses.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2023. 
Æ 
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