COACHES Act

This bill expands tax benefits for educators by adding coaches and sports administrators to the list of eligible professionals who can claim an above-the-line deduction for work-related expenses. It modifies IRS Code Section 62 to include "interscholastic sports administrator or coach" and removes restrictions that previously excluded nonathletic supplies for health/PE classes. The change allows these educators to deduct expenses like uniforms, training materials, and travel costs related to their instructional roles. The policy change applies to tax years beginning after December 31, 2023.