Home Run for Kids Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2637 Introduced in House (IH)] <DOC> 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 equipment expenses. Be it enacted by the Senate and House of Representatives 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 EXPENSES. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 26 the following new section: ``SEC. 25F. ORGANIZED SPORT EQUIPMENT EXPENSES. ``(a) In General.--In th…