Murphy and Davis Introduce Bipartisan Bill to Extend Educator Expense Tax Deduction to K-12 Athletic Coaches and Administrators

Press Release

U.S. Representatives Stephanie Murphy, D-Fla., and Rodney Davis, R-Ill., today introduced bipartisan legislation to extend a key federal tax deduction that is currently available to K-12 educators so that it is also available to K-12 athletic coaches and administrators, who are not currently eligible. The bill will enable these individuals to deduct up to $250 per tax year if they pay out of pocket to buy equipment and supplies to support and protect young student-athletes, including items to prevent the spread of COVID-19.

For example, a K-12 coach or athletic director could claim the tax deduction if they spend their own money to buy COVID masks for players, hand sanitizer or air purifiers for the locker room or practice field, or sports equipment for the school team.

"A high school or middle school coach who spends their own money to buy equipment and supplies for their student-athletes, especially items to reduce the risk that a student-athlete will contract COVID-19, should be able to take a federal tax deduction for those purchases," said Murphy. "I'm proud to introduce this bipartisan bill with Congressman Davis to support athletic coaches and administrators who work so hard to support student-athletes and keep them safe."

"As a former youth football and baseball coach, I know that coaches and athletic staff go above and beyond for their players in making sure they have the equipment and supplies they need to play," said Davis. "That's why I'm proud to team up with Congresswoman Murphy to introduce this bipartisan bill. As our economy begins to reopen, school sports and athletics resuming will be a key part of returning to normal. We should be supporting coaches and athletic staff in making that happen, and this legislation is one way we can do that."

Under the federal tax code, there is a provision called the "eligible educator tax deduction." It allows a "teacher, counselor, principal, or aide" working in a K-12 school to deduct up to $250 per tax year from their taxable income if they use their personal resources to buy certain items to assist students--including books, classroom supplies, and computer equipment--and are not reimbursed for those expenses. This deduction can be claimed by educators regardless of whether they take the standard tax deduction or itemize their deductions.

Last Congress, Murphy led a successful effort to ensure that eligible educators can claim this federal tax deduction if they purchase air purifiers, cleaning supplies, and personal protective equipment like masks for their classrooms in order to reduce the spread of COVID-19. Murphy's bipartisan bill, H.R. 8520, the Supporting Educators During COVID-19 Act, became law in December 2020 as part of the Consolidated Appropriations Act of 2021.

Now Murphy and Davis are partnering to expand the definition of "eligible educator" to include "interscholastic sports administrator or coach."

The Murphy-Davis bill is supported by the National Interscholastic Athletic Administrators Association (NIAAA), the professional organization for interscholastic athletic administrators.

"We thank Congresswoman Murphy and Congressman Davis for this bill that directly offers a positive benefit to interscholastic athletic administrators," said NIAAA Executive Director Mike Blackburn. "Just as the original 1986 IRS code allows deductions for out-of-pocket educator costs, this bill offers the same financial option to those in the profession of high school and middle school athletic administration and coaching. We appreciate our supportive members of the U. S. Congress, as well as our advocates, and NIAAA Board of Directors."

"Athletic directors like myself are dedicated professionals to their athletic programs. That dedication results in a "do whatever it takes attitude' to have the best athletic program imaginable. Combine that character trait with shrinking budgets and the result generally means that ADs across the country reach into their pockets and use personal resources to support their athletic programs. A tax deduction to offset the personal expenses incurred is just a sign of appreciation for all of the sacrifices made by ADs. Thank you to everyone involved in the process of attempting to recognize the efforts of ADs," said Lanness Robinson, former NIAAA President and Director of Athletics for Hillsborough County Public Schools in Tampa, Florida.

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