COACHES Act

Bill Number

S. 1982

Origin Chamber

Senate

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-06-05: Read twice and referred to the Committee on Finance.

Last Updated

2025-06-30T21:26:13Z

AI-Generated Summary

Purpose

The legislation aims to expand an existing tax deduction available to certain educators by including additional qualifying expenses and extending eligibility to interscholastic sports administrators and coaches.

Key Provisions

• Amends Section 62 of the Internal Revenue Code of 1986 to update the above-the-line deduction for eligible educators.
• Removes the restriction that previously excluded nonathletic supplies used in health or physical education courses.
• Changes the requirement from expenses incurred "in the classroom" to those used "as part of instructional activity."
• Adds interscholastic sports administrators and coaches to the list of individuals eligible for the deduction, alongside existing categories such as counselors.
• Applies the changes to taxable years beginning after December 31, 2023.

Significant Changes to Existing Law

• Broadens the scope of deductible expenses under the educator deduction by eliminating the carve-out for certain nonathletic supplies in physical education contexts.
• Expands the definition of eligible recipients to explicitly include sports-related school personnel.
• Updates the statutory header for the relevant provision to reflect the inclusion of "other instructional school personnel."

Potential Impacts

• May reduce taxable income for qualifying educators, coaches, and administrators who purchase eligible supplies, potentially leading to modest tax savings.
• Could affect IRS administration through updated tax forms, guidance, and enforcement related to the expanded deduction.
• No direct effects on international relations or foreign entities are specified in the bill.

Main Stakeholders Affected

• Eligible educators, including teachers and now interscholastic sports administrators and coaches.
• The Internal Revenue Service, responsible for implementing and overseeing the deduction.
• School districts and educational institutions employing the affected personnel.

Notable Legal, Constitutional, or Political Implications

• Represents a targeted adjustment to federal tax policy without altering constitutional frameworks or creating new regulatory authorities.
• Introduced as a bipartisan measure, with no provisions indicating conflicts with existing legal precedents or major political controversies.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Sen. Scott, Tim [R-SC]

Cosponsors (1)

Sen. Hassan, Margaret Wood [D-NH]

Recent Actions

• 2025-06-05: Read twice and referred to the Committee on Finance.
• 2025-06-05: Introduced in Senate

Bill Versions

• Creating Opportunity for Athletic Coaches to Help Educate Students Act — issued 2025-06-05 — PDF (2 pages)