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To amend the Internal Revenue Code of 1986 to include expenses for certain nonathletic supplies in the above-the-line deduction for eligible educators, and to allow such deduction to interscholastic sports administrators and coaches.
Summary
This bill expands the federal tax deduction available to educators by including interscholastic sports administrators and coaches, who were previously excluded. The bill allows these sports education professionals to deduct out-of-pocket expenses for nonathletic supplies used in instructional activities, a category previously excluded from the educator deduction. The bill also broadens the deduction to cover expenses incurred as part of any instructional activity, not just classroom-based instruction. These changes apply retroactively to tax years beginning after December 31, 2023.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Scott, Tim [R-SC] (R-SC)
1 cosponsor
Actions (2)
- Jun 5, 2025 Read twice and referred to the Committee on Finance. · senate
- Jun 5, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
June 5, 2025
Mr. Scott of South Carolina (for himself and Ms. Hassan) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to include expenses for certain nonathletic supplies in the above-the-line deduction for eligible educators, and to allow such deduction to interscholastic sports administrators and coaches.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Creating Opportunity for Athletic Coaches to Help Educate Students Act” or the “COACHES Act”.
SEC. 2. UPDATES TO ABOVE-THE-LINE DEDUCTION FOR EDUCATORS.
(a) In General.—Section 62 of the Internal Revenue Code of 1986 is amended—
(1) in subsection (a)(2)(D)—
(A) in the header, by adding “and other instructional school personnel” at the end,
(B) by striking “(other than nonathletic supplies for courses of instruction in health or physical education)”, and
(C) by striking “in the classroom” and inserting “as part of instructional activity”, and
(2) in subsection (d)(1), by inserting “interscholastic sports administrator or coach,” after “counselor,”.
(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2023. <all>
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