S. 1982

Summary

S. 1982, the COACHES Act, was introduced in the Senate on Jun 5, 2025 by Sen. Tim Scott (R) with 1 co-sponsor. It was referred to Finance, and last saw action on Jun 5, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 1982 has 1 co-sponsor.

119 S1982 IS: Creating Opportunity for Athletic Coaches to Help Educate Students Act
 U.S. Senate
 2025-06-05
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
  II
  119th CONGRESS
  1st Session
  S. 1982
  IN THE SENATE OF THE UNITED STATES
  June 5, 2025
  Mr. Scott of South Carolina  (for himself
  and  Ms. Hassan ) introduced the following bill;
  which was read twice and referred to the  Committee on Finance
  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.
1.
Short title
This Act may be cited as the   Creating Opportunity for Athletic Coaches to Help Educate Students Act   or the   COACHES Act  .
2.
Updates to above-the-line deduction for educators
(a)
In general
 Section 62  of the Internal Revenue Code of 1986 is amended—
(1)
in subsection (a)(2)(D)—
(A)
in the header, by adding
and other instructional school personnel   at the end,
(B)
by striking  (other than nonathletic supplies for courses of instruction in health or physical education) , and
(C)
by striking  in the classroom  and inserting  as part of instructional activity , and
(2)
in subsection (d)(1), by inserting  interscholastic sports administrator or coach,  after  counselor, .
(b)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2023.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

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.

Sponsors

Sen. Tim Scott (R) sponsors S. 1982, and 1 member has co-sponsored it from the day it was introduced.

Tim Scott

Sen. · R–SC · Sponsor

Introduced Jun 5, 2025

Margaret Hassan

Sen. · D–NH · Co-sponsor

Joined Jun 5, 2025 · Original

Show 2 of 2 rows

PreviousNext

Committees

S. 1982 went before 1 committee: Finance.

Finance

Finance

Referred To · Jun 5, 2025 · 902 Bills

Actions

S. 1982 has taken 2 actions since Jun 5, 2025.

Votes

S. 1982 has not gone to a roll call.

Titles

S. 1982 goes by 4 titles, 2 of them short titles.

• COACHES Act — Display Title
• COACHES Act — Short Title(s) as Introduced
• Creating Opportunity for Athletic Coaches to Help Educate Students Act — Short Title(s) as Introduced
• 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. — Official Title as Introduced

Lobbying

2 clients hired 2 firms and 10 registered lobbyists who named S. 1982 in 7 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Aerospace, Aviation/Airlines/Airports, Defense, Trade (domestic/foreign), Small Business, Alcohol and Drug Abuse, Firearms/Guns/Ammunition.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files S. 1982 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 1982’s is Taxation.

Source: congress.gov · legiscan.com