118 S3699 IS: Creating Opportunity for Athletic Coaches to Help Educate Students Act U.S. Senate 2024-01-31 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II118th CONGRESS2d SessionS. 3699IN THE SENATE OF THE UNITED STATESJanuary 31, 2024Mr. Scott of South Carolina (for himself and Ms. Hassan) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to include expenses for certain nonathletic supplies in the above-the-line deduction for eligible educators, and to allow such deduction to interscholastic sports administrators and coaches.

1.

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, 2022.