Updates to above-the-line deduction for educators

(a) In general Section 62 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)(2)(D)— (A) in the header, by adding and other instructional school personnel at the end, (B) by striking (other than nonathletic supplies for courses of instruction in health or physical education), and (C) by striking in the classroom and inserting as part of instructional activity, and (2) in subsection (d)(1), 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, 2023.