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119-s-1982119th CongressWALLET

COACHES Act

Sponsored By: Senator Scott, Tim [R-SC]

Introduced

Summary

This bill would expand the above-the-line educator deduction to cover certain nonathletic supplies and allow interscholastic coaches and sports administrators to claim the deduction. It revises wording so expenses used "as part of instructional activity" are eligible.

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  • Teachers and other instructional school personnel would be able to deduct qualifying nonathletic supplies used for instruction, including for health and physical education courses.
  • Interscholastic sports administrators and coaches would become eligible to use the educator above-the-line deduction for qualifying expenses.
  • The bill changes statutory language by adding "other instructional school personnel," removing the exclusion for nonathletic supplies in health and physical education, and replacing "in the classroom" with "as part of instructional activity." The change would apply to taxable years beginning after December 31, 2023.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Educator deduction expanded to coaches

If enacted, you would be able to claim the above-the-line educator expense deduction if you are a teacher, coach, or other instructional school staff. The bill would add interscholastic sports administrators and coaches to eligible educators. It would also allow qualifying nonathletic supplies for health and physical education and broaden where expenses count as instructional activity. These changes would apply for tax years beginning after December 31, 2023.

Sponsors & CoSponsors

Sponsor

Scott, Tim [R-SC]

SC • R

Cosponsors

  • Sen. Hassan, Margaret Wood [D-NH]

    NH • D

    Sponsored 6/5/2025

Roll Call Votes

No roll call votes available for this bill.

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