# 119-s-1982: COACHES Act

119-s-1982, COACHES Act, is a 119th Congress bill sponsored by Sen. Scott, Tim [R-SC] (R-SC); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1982
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1982
- Congress: 119
- Title: COACHES Act
- Status: introduced
- Introduced: 2025-06-05
- Sponsor: Sen. Scott, Tim [R-SC] (R-SC)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## 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. - 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.

## Cosponsors (1)

- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2025-06-05T00:00:00.000Z

## Provisions PRIA read

- Educator deduction expanded to coaches: benefit, high. 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…

## Related bills

- 119-s-1541: SHIPS for America Act of 2025
- 119-s-2651: ROAD to Housing Act of 2025
- 119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the…
- 119-s-2142: GOLDEN DOME Act of 2025
- 119-s-4689: READ Act
- 119-s-2511: College Transparency Act

## Sources
- [119-s-1982 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1982)

## Related
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-2651: ROAD to Housing Act of 2025](https://policyrisk.com/legislation/119-s-2651)
- [119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for…](https://policyrisk.com/legislation/119-s-199)
- [119-s-2142: GOLDEN DOME Act of 2025](https://policyrisk.com/legislation/119-s-2142)
- [119-s-4689: READ Act](https://policyrisk.com/legislation/119-s-4689)
- [119-s-2511: College Transparency Act](https://policyrisk.com/legislation/119-s-2511)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1982 (as of 2025-12-21).