COACHES Act Expands Educator Tax Deduction to Include Coaches and Staff Starting 2024

The Creating Opportunity for Athletic Coaches to Help Educate Students Act, or the COACHES Act, is making a subtle but important change to the tax code that could put a little extra cash back into the pockets of thousands of school employees. Essentially, this bill expands who qualifies for the existing “above-the-line” tax deduction that educators use to write off work expenses.

Who Gets to Deduct Now?

Before this bill, the educator expense deduction was mostly limited to teachers and certain other school professionals who spent their own money on classroom supplies. The COACHES Act changes the game in two key ways (SEC. 2). First, it broadens the eligible personnel from just educators to include “other instructional school personnel.” This is a bit vague, but it opens the door for staff like paraprofessionals or curriculum coordinators who weren’t clearly covered before. Second, and most specifically, it adds “interscholastic sports administrator or coach” right into the list of eligible roles. If you’re coaching soccer, leading the debate team, or managing the athletic department at a K-12 school, you’re now officially on the list.

Supplies, Equipment, and the Field

Beyond adding new faces, the bill also slightly changes what expenses can be deducted. Currently, the deduction generally covers expenses incurred “in the classroom.” The COACHES Act shifts this to cover expenses incurred “as part of instructional activity.” This is a crucial distinction for coaches. Think about it: a math teacher buys whiteboard markers for the classroom. A football coach buys first aid supplies or training equipment for the field. The coach’s expenses aren't strictly “in the classroom,” but they are definitely part of the instructional activity of athletics. This change recognizes that teaching happens outside the four walls of a traditional classroom, making it easier for coaches to claim those necessary out-of-pocket costs without hassle.

The Real-World Impact on Your Budget

This deduction is “above-the-line,” which means you can claim it even if you don't itemize your taxes—a huge benefit for most people who take the standard deduction. While the current maximum deduction is relatively small (it’s adjusted for inflation but typically around $300), for a high school coach juggling practice schedules and buying equipment out of pocket, every dollar counts. This change is basically the IRS acknowledging that coaches and other support staff are educators, too, and deserve the same small financial break for investing in their students. These changes apply to tax years beginning after December 31, 2023, meaning the first time eligible coaches and staff can claim this expanded deduction will be when they file their 2024 taxes.