To amend the Internal Revenue Code of 1986 to allow a nonrefundable credit for certain organized sport equipment expenses.

This bill allows a new income-based tax credit for qualified organized sport equipment expenses, up to $200 for a taxable year. The bill defines qualified organized sport equipment expenses as expenses for the participation of a taxpayer dependent in an organized sport, game, or hobby program that is primarily for unrelated individuals who have not attained age 19 to engage in such sport, game, or hobby.