Bill > S1982

This bill, known as the COACHES Act (Creating Opportunity for Athletic Coaches to Help Educate Students Act), amends the Internal Revenue Code to expand a tax deduction for educators. Currently, teachers can deduct expenses for classroom supplies, but this bill broadens that deduction to include interscholastic sports administrators and coaches, and removes the previous restriction on nonathletic supplies for health or physical education courses. Specifically, the bill allows these educational professionals to deduct expenses for supplies used "as part of instructional activity" rather than just "in the classroom," which gives them more flexibility in claiming tax deductions for work-related expenses. The changes will take effect for tax years beginning after December 31, 2023, meaning educators and sports administrators can start using this expanded deduction in the 2024 tax year. This legislation aims to recognize and financially support the out-of-pocket expenses that educators and sports administrators often incur while supporting students' learning and athletic development.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1982/all-info