COACHES Act

This bill amends the federal tax code to expand an existing above-the-line deduction for educators. It specifically adds "interscholastic sports administrator or coach" to the list of eligible professionals who can claim this deduction for work-related expenses. The change directly affects school coaches and athletic administrators by allowing them to deduct qualified expenses (like supplies) under the same tax provision previously available to teachers. The amendment applies to tax years beginning after December 31, 2022.