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US SB1982
Bill
AI Summary
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Expands the existing above-the-line tax deduction for educators to include interscholastic sports administrators and coaches as eligible claimants
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Removes the exclusion that previously prohibited deducting nonathletic supplies for health or physical education courses
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Broadens qualifying expenses from those used "in the classroom" to those used "as part of instructional activity"
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Applies retroactively to taxable years beginning after December 31, 2023
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Introduced June 5, 2025 by Senators Scott (R-SC) and Hassan (D-NH) with bipartisan sponsorship
Legislative Description
COACHES Act Creating Opportunity for Athletic Coaches to Help Educate Students Act
Taxation
Last Action
Read twice and referred to the Committee on Finance.
6/5/2025
Committee Referrals
Finance6/5/2025
Full Bill Text
No bill text available