119-S1982
COACHES Act
Last action was on 6-5-2025
SenateCurrent status is Read twice and referred to the Committee on Finance.
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119th CONGRESS
1st Session
S. 1982
1. Short title2. Updates to above-the-line deduction for educators1. 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, 2023.