COACHES Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1982 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 1982

  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.


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                   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

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                                 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.
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