MA H506

Establishes the PLAY Trust Fund administered by the Department of Elementary and Secondary Education to fund youth athletics for K-8 public school students across Massachusetts

Covers sports-related fees for K-8 public school students and families who cannot afford to pay, with a goal of combating childhood obesity through youth sports participation

Funds the trust through legislative appropriations, public and private gifts/grants/donations, 1% of the excise tax collected from sports wagering operators, and interest earned on the fund

Fund balances do not revert to the General Fund at fiscal year end and are not subject to further appropriation

Requires annual report by October 1 to the legislature detailing funding sources, expenditures, number of students served, and remaining revenue, with public posting on the department's website