Senator Scott Introduces COACHES Act to Expand Educator Tax Deduction

WASHINGTON — Today, U.S. Senator Tim Scott (R-S.C.) introduced the Creating Opportunity for Athletic Coaches to Help Educate Students (COACHES) Act, which will amend the tax code to allow K-12 coaches to be classified as “eligible educators” in order to be eligible for tax deductions for certain out-of-pocket instructional expenses. 

“Coaches and athletic administrators are integral to the success of students both in and out of the classroom, providing mentorship and lessons that can last a lifetime,” said Senator Scott. “I’m proud to introduce legislation which supports these essential educators as they continue to personally invest in the future of students across America.”

“We appreciate the work of Sen. Tim Scott to address this issue and assure that athletic administrators have access to the same benefits as other K-12 educators.” said National Interscholastic Athletic Administrators Association Executive Director Phil Rison. “We encourage Congress to pass this important legislation and to continue working to guarantee that athletic administrators are recognized and valued as educators who provide so many benefits to our children in our education system.“

The COACHES Act is supported by the National Interscholastic Athletic Administrators Association (NIAAA), National Football League, Major League Soccer, Sports and Fitness Industry Association, Nike, Adidas and National Basketball Association.

The legislation is cosponsored by Senator Maggie Hassan (D-N.H.).

The full text of the legislation can be found here.

BACKGROUND

• Under current law, only “eligible educators” are able to utilize the $250 tax credit – currently $300 adjusted for inflation – for out-of-pocket related instructional expenses.
• “Eligible educator” means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal or aide in a school for at least 900 hours during a school year.
• These instructional expenses eligible for deductions currently include professional development, books, supplies, computer equipment, other equipment and supplemental materials used by the eligible educator in the classroom.
• Athletic administrators and coaches should be considered eligible educators and receive these tax deductions as they also provide critical instruction to students and often pay for their expenses out of their own pockets.
• During the 117th Congress, Senator Scott introduced comparable legislation with Senator Hassan with the support of the NIAAA.