Introduced:
Jun 5, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
2
Actions
1
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
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Full Text
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Latest Action
Jun 5, 2025
Read twice and referred to the Committee on Finance.
Actions (2)
Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Jun 5, 2025
Introduced in Senate
Type: IntroReferral
| Source: Library of Congress
| Code: 10000
Jun 5, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (1)
(D-NH)
Jun 5, 2025
Jun 5, 2025
Full Bill Text
Length: 2,092 characters
Version: Introduced in Senate
Version Date: Jun 5, 2025
Last Updated: Nov 18, 2025 6:17 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1982 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 1982
To 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.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
June 5, 2025
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 nonathletic 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,
[From the U.S. Government Publishing Office]
[S. 1982 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 1982
To 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.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
June 5, 2025
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 nonathletic 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.
This Act may be cited as the ``Creating Opportunity for Athletic
Coaches to Help Educate Students Act'' or the ``COACHES Act''.
SEC. 2.
(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,''.
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.
<all>
(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.
<all>