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 relating 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.