Educator expenses
For purposes of subsection (b)(13), the term “educator expenses” means expenses of a type which would be described in section 62(a)(2)(D) if—
(1) such section were applied— (A) without regard to the dollar limitation, (B) without regard to “(other than nonathletic supplies for courses of instruction in health or physical education)” in clause (ii) thereof, and (C) by substituting “as part of instructional activity” for “in the classroom” in clause (ii) thereof, and
(2) section 62(d)(1)(A) were applied by inserting “, interscholastic sports administrator or coach,” after “counselor”
(1)#
such section were applied—
(A) without regard to the dollar limitation,
(B) without regard to “(other than nonathletic supplies for courses of instruction in health or physical education)” in clause (ii) thereof, and
(C) by substituting “as part of instructional activity” for “in the classroom” in clause (ii) thereof, and
(2)#
section 62(d)(1)(A) were applied by inserting “, interscholastic sports administrator or coach,” after “counselor”