Section 302A-633.6 - Allocations for coaches(a) Persons who serve as coaches for school activities shall be paid a portion or all of their allocation for their services, which shall increase by the same percentage as specified in a collectively bargained agreement negotiated for bargaining unit (5) and in force for that time period.(b) The base stipend for coaches shall be the compensation amounts for coaches for the 2000-2001 school year. Effective July 1, 2003, the base stipend for all coaches of department of education activities shall be increased by fifty per cent for coaches who are employed by the department of education in a teaching capacity and by twenty-five per cent for coaches who are not employed by the department of education in a teaching capacity.(c) Coaches covered by this section may choose to waive all or part of the coach's right or interest in the payment stipend. If a coach chooses to waive all or part of the stipend, the department of budget and finance shall dispense funds in the amount of the waiver directly to the school to be used for the benefit of the coach's team. No amount waived under this section shall be deemed to be or reported as income of the coach choosing to waive. L 2001, c 315, §2; am L 2002, c 230, §1 .