Creating Opportunity for Athletic Coaches to Help Educate Students Act or the COACHES Act
This bill modifies the tax deduction for the expenses of an eligible educator (an individual who is a K-12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year) to include as an eligible educator an interscholastic sports administrator or coach. It also eliminates the exclusion of nonathletic supplies for courses of instruction in health or physical education as a deductible expense.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3351 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 3351
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 15, 2023
Mr. Veasey (for himself, Mr. Ellzey, and Mr. Allred) 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. 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, 2022.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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