in fitness, exercise, sport, or other physical activity, (II) in the case of amounts paid for apparel or footwear, if such apparel or footwear is of a type that is necessary for, and is not used for any purpose other than, a specific physical activity, and (III) in the case of amounts paid for any single item of sports equipment (other than exercise equipment), to the extent such amounts do not exceed $250. (F) Programs which include components other than physical exercise and physical activity Rules similar to the rules of paragraph (6) shall apply in the case of any program that includes physical exercise or physical activity and also other components. For purposes of the preceding sentence, travel and accommodations shall be treated as a separate component. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 5. Recreational youth sports HHS grant program (a) Establishment Not later than 1 year after the date of enactment of this Act, the Secretary of Health and Human Services (in this section referred to as the Secretary ) shall establish a program to award grants, on a competitive basis, to eligible entities for the purposes of expanding access to, and increasing the participation capacity of, recreational youth sports— (1) to decrease the costs of such participation for families