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Referenced Laws
Section 62
Section 1
1. Short title This Act may be cited as the Creating Opportunity for Athletic Coaches to Help Educate Students Act or the COACHES Act.
Section 2
2. 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 the end, by striking (other than nonathletic supplies for courses of instruction in health or physical education), and by striking in the classroom and inserting as part of instructional activity, and in subsection (d)(1), by inserting interscholastic sports administrator or coach, after counselor,. The amendments made by this section shall apply to taxable years beginning after December 31, 2023.