118th Congress · SENATE BILLBILL

S. 3699 — COACHES Act

“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.”

Taxation

Introduced Jan 31, 2024

Last action Jan 31, 2024

Pipeline · Bill → Law

Step 1

Introduced

Jan 31, 2024

Step 2

Referred

Jan 31, 2024

Finance

Step 3

Committee

Step 4

Senate

Step 5

House floor

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

This bill modifies the tax deduction for the expenses of an eligible educator (an individual who is a K-12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year) to include as an eligible educator an interscholastic sports administrator or coach. It also eliminates the exclusion of nonathletic supplies for courses of instruction in health or physical education as a deductible expense.

Provisions · 2 sectionsIntroduced in Senate

Timeline · 2 actions

Jan 31, 2024

Introduced in Senate

Jan 31, 2024

Read twice and referred to the Committee on Finance.