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.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3427 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 3427

  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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 20, 2021

 Mrs. Murphy of Florida (for herself and Mr. Rodney Davis of Illinois) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 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. 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, 2020.
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