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.
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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. UPDATES TO ABOVE-THE-LINE DEDUCTION FOR EDUCATORS.

    (a) In General.--Section 62 of the Internal Revenue Code of 1986 is 
amended--
            (1) in subsection (a)(2)(D)--
                    (A) in the header, by adding ``and other 
                instructional school personnel'' at the end,
                    (B) by striking ``(other than nonathletic supplies 
                for courses of instruction in health or physical 
                education)'', and
                    (C) by striking ``in the classroom'' and inserting 
                ``as part of instructional activity'', and
            (2) in subsection (d)(1), by inserting ``interscholastic 
        sports administrator or coach,'' after ``counselor,''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.
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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.
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.
Official Titles - House of Representatives
Official Title as Introduced
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.
Rep. Murphy, Stephanie N.