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.

Summary

This bill modifies the tax deduction for the expenses of an eligible educator (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) to include as an eligible educator an interscholastic sports administrator or coach. It also eliminates the exclusion of nonathletic supplies for courses of instruction in health or physical education as a deductible expense.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 20 May 2021

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 20 May 2021

   Introduced

   Introduced in House

   Source: IntroReferral

3. 20 May 2021

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 20 May 2021 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 20 May 2021

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 20 May 2021

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 20 May 2021

  Open at official source

Sponsors

• Stephanie Murphy · D · Sponsor
• Rodney Davis · R · Sponsor
• Don Bacon · R · Cosponsor
• Daniel Kildee · D · Cosponsor
• Rep. Veasey, Marc A. [D-TX-33] · D · Cosponsor
• Fred Keller · R · Cosponsor
• Colin Allred · D · Cosponsor
• Tony Cárdenas · D · Cosponsor
• Rep. Sewell, Terri A. [D-AL-7] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← 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.