COACHES Act

Summary · Congressional Research Service (nonpartisan)

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.