,,ii #aaith ,,congress #ast ,session ,s4 #aihb ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #e1 #bjbe ,mr4 ,scott of ,south ,carolina 7for himself and ,ms4 ,hassan7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to include expenses for certain nonathletic supplies in the above-the-line deduction for eligible educators1 and to allow such deduction to interscholastic sports administrators and coaches4 #a4 ,short title ,this ,act may be cited as the ,creating ,opportunity for ,athletic ,coaches to ,help ,educate ,students ,act or the ,,coaches ,act4 #b4 ,updates to above-the-line deduction for educators 7a7 ,in general ,section #fb of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subsection 7a77#b77;,d7-- 7,a7 in the header1 by adding and other instructional school personnel at the end1 7,b7 by striking 7other than nonathletic supplies for courses of instruction in health or physical education71 and 7,c7 by striking in the classroom and inserting as part of instructional activity1 and 7#b7 in subsection 7d77#a71 by inserting interscholastic sports administrator or coach1 after counselor14 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbc4