S. 3411 (Introduced in Senate) — 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.

(a)

In general— Section 62 of the Internal Revenue Code of 1986 is amended—

(1)

in subsection (a)(2)(D)—

(A)

in the heading, by adding “and other instructional school personnel” at the end, and

(B)

in clause (ii)—

(i)

by striking “(other than nonathletic supplies for courses of instruction in health or physical education)”, and

(ii)

by striking “in the classroom” and inserting “as part of instructional activity”, and

(2)

in subsection (d)(1)(A), 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.

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.