Educators Expense Deduction Modernization Act of 2022

Educators Expense Deduction Modernization Act of 2022

This bill increases the tax deduction for the expenses of eligible educators from $250 to $1,000, An eligible educator is, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7395 Introduced in House (IH)]

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117th CONGRESS
  2d Session
                                H. R. 7395

 To amend the Internal Revenue Code of 1986 to increase the deduction 
   for certain expenses of elementary and secondary school teachers.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 5, 2022

Mr. Brown of Maryland (for himself, Mr. Allred, Ms. Bass, Ms. Bonamici, 
 Ms. Brown of Ohio, Mr. Carson, Mr. Casten, Mrs. Cherfilus-McCormick, 
  Mrs. Hayes, Mr. Langevin, Ms. Norton, Mr. Panetta, Ms. Porter, Mr. 
Raskin, Mr. Soto, Mr. Suozzi, Mr. Thompson of Mississippi, Mr. Vargas, 
  and Ms. Wilson of Florida) introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the deduction 
   for certain expenses of elementary and secondary school teachers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Educators Expense Deduction 
Modernization Act of 2022''.

SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES OF ELIGIBLE 
              EDUCATORS.

    (a) In General.--Section 62(a)(2)(D) of the Internal Revenue Code 
of 1986 is amended--
            (1) in the heading, by striking ``elementary and secondary 
        school teachers'' and inserting ``eligible educators'', and
            (2) by striking ``$250'' and inserting ``$1,000''.
    (b) Conforming Amendments.--Section 62(d)(3) of such Code is 
amended--
            (1) by striking ``2015'' and inserting ``2022'',
            (2) by striking ``250'' and inserting ``1,000'', and
            (3) by striking ``calendar year 2014'' and inserting 
        ``calendar year 2021''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after December 31, 2021.
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