COACHES Act

[AI summary unavailable — showing source text] [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, SECTION 1. SHORT TITLE. This Act may be cited as the ``Creating Opportunity for Athletic Coaches to Help E…