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
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.