Senator Scott Introduces Legislation To Expand Educator Definition For Tax Deductions

WASHINGTON — U.S. Senators Tim Scott (R-S.C.) and Maggie Hassan (D-N.H.) reintroduced the Creating Opportunity for Athletic Coaches to Help Educate Students (COACHES) Act to amend the tax code to allow for K-12 coaches to be classified as “eligible educators” in order to be eligible for tax deductions for certain out-of-pocket instructional expenses. 

“I know from personal experience how coaches can play a vital role in shaping students’ success academically and beyond by offering mentorship and life lessons that resonate for years to come,” said Senator Scott. “I am honored to introduce legislation that recognizes and supports these dedicated educators as they invest in the future of students nationwide.”

“Coaches and athletic administrators play an important role in the lives of Granite State students, teaching life lessons that are important on and off the field,” said Senator Hassan. “This bipartisan legislation will give coaches and athletic administrators tax relief for the money that they spend out of their own pockets to help support student athletes.” 

The COACHES Act is supported by the National Football League, Major League Baseball, the National Basketball Association, the National Hockey League, and Major League Soccer. The full letter of support can be found here. 

The full text of the legislation can be found here.

BACKGROUND

• Under current law, only “eligible educators” can 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.

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