[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3411 Introduced in Senate (IS)]

<DOC>






117th CONGRESS
  1st Session
                                S. 3411

  To amend the Internal Revenue Code of 1986 to include expenses for 
certain athletic supplies in the above-the-line deduction for eligible 
   educators, and to allow such deduction to interscholastic sports 
                      administrators and coaches.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 16, 2021

Mr. Scott of South Carolina (for himself and Ms. Hassan) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to include expenses for 
certain athletic supplies in the above-the-line deduction for eligible 
   educators, and to allow such deduction to interscholastic sports 
                      administrators and coaches.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. 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 heading, by adding ``and other 
                instructional school personnel'' at the end, and
                    (B) in clause (ii)--
                            (i) by striking ``(other than nonathletic 
                        supplies for courses of instruction in health 
                        or physical education)'', and
                            (ii) by striking ``in the classroom'' and 
                        inserting ``as part of instructional 
                        activity'', and
            (2) in subsection (d)(1)(A), 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, 2020.
                                 <all>