COACHES Act

The COACHES Act proposes to amend the Internal Revenue Code of 1986, significantly expanding the existing above-the-line deduction for eligible educators. A primary change is the inclusion of expenses for nonathletic supplies used in health or physical education courses, which were previously excluded from the deduction. Furthermore, the bill broadens the scope of eligible individuals by allowing interscholastic sports administrators and coaches to claim this educator expense deduction. It also redefines the context for deductible expenses, changing "in the classroom" to "as part of instructional activity" to encompass a wider range of educational settings. These amendments are set to apply to taxable years beginning after December 31, 2023.