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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires updates to above-the-line deduction for educators Section 62 of the Internal Revenue Code of 1986 is amended— in subsection (a)(2)(D)— in the header, by adding and other instructional school personnel at. It relies on definition changes, tax deductions, and compliance mandates. The main policy areas are Education.
Who Benefits and How
Educational institutions and students affected by the bill could gain revenue opportunities and Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.
Key Provisions
- Requires updates to above-the-line deduction for educators Section 62 of the Internal Revenue Code of 1986 is amended— in subsection (a)(2)(D)— in the header, by adding and other instructional school personnel at...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires updates to above-the-line deduction for educators Section 62 of the Internal Revenue Code of 1986 is amended— in subsection (a)(2)(D)— in the header, by adding and other instructional school personnel at.
Key Policy Areas
Education
Primary Purpose
The bill requires updates to above-the-line deduction for educators Section 62 of the Internal Revenue Code of 1986 is amended— in subsection (a)(2)(D)— in the header, by adding and other instructional school personnel at.
Policy Domains
Whole bill
Identified Gains
- Educational institutions and students affected by the bill
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
Sponsors
Legislative Progress
IntroducedMr. Veasey (for himself, Mr. Ellzey, and Mr. Allred) introduced …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
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