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I
118TH CONGRESS
1ST SESSION H. R. 3351
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 HOUSE OF REPRESENTATIVES
MAY 15, 2023
Mr. VEASEY (for himself, Mr. ELLZEY, and Mr. ALLRED) introduced the
following bill; which was referred to the Committee on Ways and Means
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Creating Opportunity
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for Athletic Coaches to Help Educate Students Act’’ or
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the ‘‘COACHES Act’’.
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•HR 3351 IH
SEC. 2. UPDATES TO ABOVE-THE-LINE DEDUCTION FOR
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EDUCATORS.
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(a) IN GENERAL.—Section 62 of the Internal Rev-
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enue Code of 1986 is amended—
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(1) in subsection (a)(2)(D)—
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(A) in the header, by adding ‘‘AND OTHER
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INSTRUCTIONAL
SCHOOL
PERSONNEL’’ at the
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end,
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(B) by striking ‘‘(other than nonathletic
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supplies for courses of instruction in health or
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physical education)’’, and
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(C) by striking ‘‘in the classroom’’ and in-
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serting ‘‘as part of instructional activity’’, and
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(2) in subsection (d)(1), by inserting ‘‘inter-
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scholastic sports administrator or coach,’’ after
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‘‘counselor,’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2022.
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Æ
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