COACHES Act

Amends the Internal Revenue Code’s above-the-line deduction for educators by changing the statutory text of 26 U.S.C. §62: it revises parts of subsection (a)(2)(D) and inserts new text into subsection (d)(1). The changes apply to taxable years beginning after December 31, 2023, so tax returns for 2024 and later may reflect the revised educator deduction rules.

The measure is a targeted change to how the educator adjustment to gross income is written in statute; the practical effect on eligibility, deductible amounts, or documentation depends on the exact revised language adopted in those subsections and any implementing IRS guidance.

Introduced June 5, 2025 by Tim Scott · Last progress June 5, 2025