S. 1982 — COACHES Act

This section expands the above-the-line educator expense deduction by (1) broadening the provision header to include "and other instructional school personnel"; (2) eliminating the exclusion for nonathletic supplies used in health or physical education courses; (3) replacing "in the classroom" with "as part of instructional activity"; and (4) adding interscholastic sports administrators or coaches to the list of eligible educators. The changes apply to taxable years beginning after December 31, 2023.