COACHES Act

Bill: 118-s-3699
Sponsor: full_name: Sen. Scott, Tim [R-SC]
Introduced: 2024-01-31
Policy area: Taxation
Latest action: action_date: 2024-01-31
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2024-01-31
action_desc: Introduced in Senate
text: <p><strong>Creating Opportunity for Athletic Coaches to Help Educate Students Act or the COACHES Act</strong></p><p>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.</p><!--tinycomments|2.1|data:application/json;base64,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-->

tv_txt: II 118th CONGRESS 2d Session S. 3699 IN THE SENATE OF THE UNITED STATES January 31, 2024 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.

1. Short title This Act may be cited as the Creating Opportunity for Athletic Coaches to Help Educate Students Act or the COACHES Act . 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.