The "Promoting Lifelong Activity for Youth Act of 2026," known as the PLAY Act, aims to enhance youth participation in physical activities and sports while making them more affordable for families. The act encourages healthy lifestyles among children aged 4 to 17 by providing financial relief for sports-related expenses. Key provisions include modifications to the tax code that allow parents to claim tax credits for expenses related to youth physical activities, such as registration fees, fitness facility memberships, and necessary equipment.