Educators Expense Deduction Modernization Act of 2025
This bill increases the above-the-line tax deduction for unreimbursed expenses incurred by an eligible educator for classroom supplies and certain professional development courses. (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)
Under current law, an eligible educator may deduct up to $300 in 2025 (adjusted annually for inflation) for unreimbursed expenses for classroom supplies and certain professional development courses. An eligible educator is defined as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who works at least 900 hours during a school year in a school that provides elementary or secondary education.
Under the bill, an eligible educator may deduct up to $1,000 in 2026 for unreimbursed expenses for classroom supplies and certain professional development. For tax years after 2026, the $1,000 limit on the tax deduction is adjusted annually for inflation.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1054 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1054
To amend the Internal Revenue Code of 1986 to increase the deduction
for certain expenses of elementary and secondary school teachers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 6, 2025
Mr. Casten (for himself and Mr. Burchett) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
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 2025''.
SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND
SECONDARY SCHOOL TEACHERS.
(a) In General.--Section 62(a)(2)(D) of the Internal Revenue Code
of 1986 is amended--
(1) by striking ``elementary and secondary school
teachers'' in the heading and inserting ``eligible educators'',
and
(2) by striking ``$250'' and inserting ``$1,000''.
(b) Conforming Amendments.--Section 62(d)(3) of the Internal
Revenue Code of 1986 is amended--
(1) by striking ``2015'' and inserting ``2026'',
(2) by striking ``$250'' and inserting ``$1,000'', and
(3) by striking ``calendar year 2014'' and inserting
``calendar year 2025''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to taxable years beginning December 31, 2025.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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