The COACHES Act expands the federal tax deduction available to educators to include interscholastic sports coaches and administrators. Currently, teachers can deduct up to $300 per year for classroom supplies, but that deduction explicitly excludes nonathletic supplies for physical education courses. This bill removes that exclusion and extends the deduction to coaches and sports administrators, allowing them to deduct expenses for instructional supplies and materials they purchase for their programs. The change would be retroactive to tax years beginning after December 31, 2023, meaning eligible coaches could claim the deduction on their 2024 and future tax returns. The bill does not establish new spending or appropriations; it simply modifies the tax code to provide a tax break for sports-related school personnel.