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.

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.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 16 December 2021

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 16 December 2021

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 16 December 2021

  Open at official source

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