Bill · S. 1982· Senate(119-S-1982)
COACHES Act
- Introduced
- 6/5/2025
- Last activity
- 6/5/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Tim Scott
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill, known as the "COACHES Act," proposes amendments to the Internal Revenue Code of 1986. It aims to update the above-the-line deduction for eligible educators. Specifically, it seeks to include expenses for certain nonathletic supplies used during instructional activities. The bill also expands the deduction to include interscholastic sports administrators and coaches. These changes are intended to apply to taxable years beginning after December 31, 2023.
Yes
Would middle-income households be better off under this?+3
The bill provides tax relief for educators and coaches, who are often middle-class professionals.
Does this cut taxes for middle-income families?+3
The bill expands tax deductions for educators and coaches, effectively reducing their taxable income.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Expansion of Deductions for Educators: By striking the language that excluded nonathletic supplies for health or physical education, the bill allows educators to deduct these expenses as part of instructional activity (Section 2(a)(1)).
-
Support for Sports Personnel: The bill adds "interscholastic sports administrator or coach" to the list of eligible individuals, allowing these professionals to utilize the deduction (Section 2(a)(2)).
Potential Negative Impacts for People
- No negative impacts or burdens are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+3
- Economy And Finance
- Reduces Middle Class Taxes+3
- 6/5/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
Maggie HassanDemocrat · New Hampshire