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Tax Deductions for Educators and Sports Coaches: New Rules.

This bill expands tax deductions for educators to include athletic supplies and extends this benefit to interscholastic sports administrators and coaches. This means more individuals working in education and school sports can reduce their taxable income by deducting expenses for necessary supplies.
Key points
Educators can now deduct expenses for athletic supplies used in instructional activities, not just non-athletic materials.
Interscholastic sports administrators and coaches are now eligible for this tax deduction.
These changes apply to tax years beginning after December 31, 2020, potentially allowing for adjustments to previous tax filings.
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Additional Information
Print number: 117_S_3411
Sponsor: Sen. Scott, Tim [R-SC]
Process start date: 2021-12-16
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

A bill to amend the Internal Revenue Code of 1986 to include expenses for certain athletic supplies in the above-the-line deduction for eligible educators, and to allow such deduction to interscholastic sports administrators and coaches.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_3411.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-12-16.

What are the main provisions?

Key points include:

  • Educators can now deduct expenses for athletic supplies used in instructional activities, not just non-athletic materials.
  • Interscholastic sports administrators and coaches are now eligible for this tax deduction.
  • These changes apply to tax years beginning after December 31, 2020, potentially allowing for adjustments to previous tax filings.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Scott, Tim [R-SC].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Education