Respect, Advancement, and Increasing Support for Educators Act of 2025 or the RAISE Act of 2025
This bill establishes a refundable federal tax credit for eligible educators and increases and expands the federal tax deduction for certain classroom and professional development expenses. The bill also increases federal funding for programs that support effective instruction.
Specifically, the bill allows (1) eligible educators (elementary and secondary public school teachers and early childhood educators) to claim a tax credit of $1,000, and (2) eligible educators employed at a qualifying school to claim an additional tax credit of up to $14,000 ($9,000 for an early childhood educator without a bachelor’s degree) based on the qualifying school’s student poverty ratio.
The bill generally defines a qualifying school as
Further, the bill increases to $500 ($300 in 2025) and continues to adjust annually the above-the-line tax deduction for certain classroom and professional development expenses of educators. The bill also expands eligibility for the credit to include early childhood educators. (Above-the-line tax deductions are subtracted from gross income to calculate adjusted gross income.)
Finally, the bill provides additional funding for education programs, including teacher salary incentive grants and professional development, certificate, and credentialing programs.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1611 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1611
To amend the Internal Revenue Code of 1986 to provide a refundable tax
credit for certain teachers as a supplement to State efforts to provide
teachers with a livable wage, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 26, 2025
Mrs. Hayes (for herself, Mr. Larson of Connecticut, Mr. Takano, Ms.
Scanlon, Mrs. McBath, Ms. McCollum, Ms. Titus, Mrs. Cherfilus-
McCormick, Mrs. McIver, Mr. Johnson of Georgia, Ms. Tlaib, Ms. Elfreth,
Ms. Ansari, Ms. Bynum, Ms. McClellan, Ms. Norton, Ms. Garcia of Texas,
Ms. Tokuda, Mr. Latimer, Mr. Fields, Mr. Whitesides, Ms. Ocasio-Cortez,
Mr. Bishop, Mr. McGarvey, and Mr. Pocan) introduced the following bill;
which was referred to the Committee on Ways and Means, and in addition
to the Committee on Education and Workforce, for a period to be
subsequently determined by the Speaker, in each case for consideration
of such provisions as fall within the jurisdiction of the committee
concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a refundable tax
credit for certain teachers as a supplement to State efforts to provide
teachers with a livable wage, and for other purposes.
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 ``Respect, Advancement, and Increasing
Support for Educators Act of 2025'' or the ``RAISE Act of 2025''.
SEC. 2. REFUNDABLE TEACHER TAX CREDIT.
(a) Allowance of Tax Credit.--
(1) In general.--Subpart C of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is amended by
inserting after section 36B the following new section:
``SEC. 36C. TEACHER TAX CREDIT.
``(a) Credit Allowed.--In the case of an individual who is an
eligible educator during school years ending with or within the taxable
year, there shall be allowed as a credit against the tax imposed by
this chapter an amount equal to the sum of--
``(1) $1,000, plus
``(2) in the case of an eligible educator who is employed
at a qualifying school, the applicable amount.
``(b) Applicable Amount.--For purposes of subsection (a), the
applicable amount is the amount which bears the same ratio (not to
exceed one) to $14,000 ($9,000, in the case of any early childhood
educator without a bachelor's degree) as--
``(1) the number of percentage points by which the student
poverty ratio for such qualifying school exceeds 39 percent,
bears to
``(2) 36 percentage points.
``(c) Eligible Educator.--For purposes of this section--
``(1) In general.--The term `eligible educator' means--
``(A) any elementary or secondary teacher, and
``(B) any early childhood educator.
``(2) Elementary or secondary teacher.--
``(A) In general.--The term `elementary or
secondary teacher' means an individual who--
``(i) is a teacher of record who provides
direct classroom teaching (or classroom-type
teaching in a nonclassroom setting) in a public
elementary school or a public secondary school
for not less than 75 percent of the normal or
statutory number of hours of work for a full-
time teacher over a complete school year (as
determined by the State in which the school is
located),
``(ii) meets the applicable requirements
for State certification and licensure in the
State in which such school is located in the
subject area in which the individual is the
teacher of record, and
``(iii) has met the requirements of clauses
(i) and (ii) for a period of not less than 1
year before the first day of the taxable year.
``(B) Teacher of record.--For purposes of
subparagraph (A), the term `teacher of record' means a
teacher who has been assigned the responsibility for
specified pupils' learning in a grade, subject, or
course as reflected on the school's official record of
attendance.
``(3) Early childhood educator.--The term `early childhood
educator' means an individual who--
``(A) has a Child Development Associate credential
(or an equivalent credential), or has an associate's
degree or higher,
``(B) meets the applicable requirements for State
certification, licensure, or permitting under State law
for early childhood education,
``(C) has primary responsibility for the learning
and development of children in an early childhood
education program (as defined in section 103 of the
Higher Education Act of 1965 (20 U.S.C. 1003)) for not
less than 75 percent of the normal or statutory number
of hours of work for a full-time teacher over a
complete program year, as determined by the Secretary
of Health and Human Services, and
``(D) has met the requirements of subparagraphs
(A), (B), and (C) for a period of not less than 1 year
before the first day of the taxable year.
``(d) Qualifying School.--
``(1) In general.--The term `qualifying school' means, with
respect to any school year--
``(A) a public elementary school or a public
secondary school that--
``(i) is served by a local educational
agency that is eligible in such year for
assistance pursuant to part A of title I of the
Elementary and Secondary Education Act of 1965
(20 U.S.C. 6311 et seq.), or
``(ii) is served by an educational service
agency, or a location operated by an
educational service agency, that is eligible,
for the year in which the determination is
made, for assistance under part A of title I of
the Elementary and Secondary Education Act of
1965 (20 U.S.C. 6311 et seq.),
``(B) an elementary school or secondary school that
is funded by the Bureau of Indian Education, or
``(C) an early childhood education program (as
defined in section 103 of the Higher Education Act of
1965 (20 U.S.C. 1003)) that serves children who
receive, or are eligible for, services for which
financial assistance is provided in accordance with the
Child Care and Development Block Grant of 1990 (42
U.S.C. 9857 et seq.) or the child and adult care food
program established under section 17 of the Richard B.
Russell National School Lunch Act (42 U.S.C. 1766).
``(2) ESEA definitions.--For purposes of this subsection,
the terms `educational service agency', `elementary school',
`local educational agency', `secondary school', and `State
educational agency' have the meanings given such terms in
section 8101 of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7801).
``(e) Student Poverty Ratio.--
``(1) In general.--The term `student poverty ratio' means--
``(A) with respect to any qualifying school
described in subparagraph (A) or (B) of subsection
(d)(1), the ratio (expressed as a percentage) of--
``(i) the total number of children served
at such qualifying school meeting at least one
measure of poverty described in section
1113(a)(5) of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 6313(a)(5)),
to
``(ii) the total number of children served
at such qualifying school, and
``(B) with respect to any qualifying school
described in subsection (d)(1)(C), the ratio (expressed
as a percentage) of--
``(i) the total number of children
attending such qualifying school who are
eligible for services under the Child Care and
Development Block Grant of 1990 (42 U.S.C. 9857
et seq.) or for the child and adult care food
program established under section 17 of the
Richard B. Russell National School Lunch Act
(42 U.S.C. 1766), to
``(ii) the total number of children
attending such qualifying school.
``(2) Determination of ratio.--In determining the student
poverty ratio with respect to a qualifying school under
paragraph (1)(A), the Secretary shall use the same measure of
poverty as is used for purposes of determining the allocation
of funds under part A of title I of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6311 et seq.) with
respect to the qualifying school.
``(f) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year
beginning after 2026, each of the dollar amounts in subsections
(a) and (b) shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting in
subparagraph (A)(ii) thereof `calendar year 2025' for
`calendar year 2016'.
``(2) Rounding.--If any increase determined under paragraph
(1) is not a multiple of $50, such increase shall be rounded to
the nearest multiple of $50.''.
(2) Conforming amendments.--
(A) The table of sections for subpart C of part IV
of subchapter A of chapter 1 of the Internal Revenue
Code of 1986 is amended by inserting after the item
relating to section 36B the following new item:
``Sec. 36C. Teacher tax credit.''.
(B) Section 6211(b)(4)(A) of such Code is amended
by inserting ``36C,'' after ``36B,''.
(C) Section 1324(b)(2) of title 31, United States
Code, is amended by inserting ``36C,'' after ``36B,''.
(b) Information Sharing.--
(1) In general.--The Secretary of Education shall--
(A) collect such information as necessary for
purposes of determining whether a school is a
qualifying school (as defined in section 36C of the
Internal Revenue Code of 1986, as added by subsection
(a)) and the appropriate amount of tax credit under
such section; and
(B) provide such information to the Secretary of
the Treasury (or the Secretary's delegate).
(2) Information for the secretary of education.--As a
condition of receiving Federal funds and if requested by the
Secretary of Education, each qualifying school shall collect
and submit to the Secretary of Education such information as
may be necessary to enable the Secretary of Education to carry
out paragraph (1).
(c) Supplementation of Funds.--
(1) Elementary and secondary education.--A State
educational agency or local educational agency (as such terms
are defined in section 8101 of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 7801)) shall not reduce or
adjust any teacher pay or teacher loan forgiveness program due
to the eligibility of teachers within the jurisdiction of such
agency for the tax credit under section 36C of the Internal
Revenue Code of 1986. Each State educational agency and local
educational agency (as so defined), upon request by the
Secretary of the Treasury, shall demonstrate that the
methodology used to allocate teacher pay and teacher loan
forgiveness (if applicable) to qualifying schools (as defined
in section 36C(d) of such Code) ensures that each such school
receives the same State and local funds for teacher
compensation it would receive if the credit under such section
36C had not been enacted.
(2) Early childhood education.--An agency or other entity
that funds, licenses, or regulates an early childhood education
program (as defined in section 103 of the Higher Education Act
of 1965 (20 U.S.C. 1003)) shall not reduce or adjust any
teacher pay or teacher loan forgiveness program, or permit such
a reduction or adjustment in the early childhood education
program, due to the eligibility of teachers within the
jurisdiction of such agency for the tax credit under section
36C of the Internal Revenue Code of 1986. Each such agency or
entity, upon request by the Secretary of the Treasury, shall
demonstrate that the methodology used to allocate teacher pay
and teacher loan forgiveness (if applicable) to such early
childhood education programs ensures that each such program
receives the same State and local funds for teacher
compensation it would receive if the credit under such section
36C had not been enacted.
(d) Employer Limitations.--
(1) Prohibition of use in collective bargaining.--An
employer that engages in collective bargaining with employees
who are eligible educators, as defined in section 36C(c) of the
Internal Revenue Code of 1986, shall not include the amount of
the teacher tax credit under section 36C of such Code in
determining the amount of salary or other compensation provided
to any employee under the collective bargaining agreement.
(2) Prohibition of use as punishment or retribution.--An
employer of an eligible educator, as defined in section 36C of
the Internal Revenue Code of 1986, shall not change the work
assignment or location of the eligible educator if one of the
primary reasons for the change is to--
(A) prevent the eligible educator from receiving a
teacher tax credit under section 36C of such Code; or
(B) reduce the amount of the teacher tax credit
that the eligible educator will receive.
(3) Enforcement.--Notwithstanding any other provision of
law, the Federal Labor Relations Authority shall have the
authority to investigate and enforce any alleged violation of
this section in the same manner, and subject to the same
procedures, as would apply to an allegation of an unfair labor
practice under section 7118 of title 5, United States Code.
(4) Definition.--In this subsection--
(A) the term ``affecting commerce'' has the meaning
given the term in section 2 of the National Labor
Relations Act (29 U.S.C. 152);
(B) the term ``employee'' means an employee of an
employer who is employed in a business of an employer
that affects commerce; and
(C) the term ``employer'' means a person, including
a State or political subdivision of a State, engaged in
a business affecting commerce.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
SEC. 3. INCREASE IN AND EXPANSION OF DEDUCTION FOR EXPENSES OF
ELEMENTARY AND SECONDARY SCHOOL TEACHERS.
(a) Increase.--
(1) In general.--Subparagraph (D) of section 62(a)(2) of
the Internal Revenue Code of 1986 is amended by striking
``$250'' and inserting ``$500''.
(2) Inflation adjustment.--Section 62(d)(3) of such Code is
amended--
(A) by striking ``2015'' and inserting ``2026'';
(B) by striking ``the $250 amount'' and inserting
``each of the dollar amounts''; and
(C) by striking ``2014'' in subparagraph (B)
thereof and inserting ``2025''.
(b) Expansion to Early Childhood Educators.--Section 62(d)(1)(A) of
the Internal Revenue Code of 1986 is amended--
(1) by striking ``who is a kindergarten'' and inserting
``who is--
``(i) a kindergarten'';
(2) by striking the period at the end and inserting ``,
or''; and
(3) by adding at the end the following new subparagraph:
``(ii) an early childhood educator (as
defined in section 200 of the Higher Education
Act of 1965 (20 U.S.C. 1021)) in an early
childhood education program (as defined in
section 103 of such Act (20 U.S.C. 1003)) for
at least 1,020 hours during a year.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after the
date of the enactment of this Act.
SEC. 4. MANDATORY FUNDING TO SUPPORT LOCAL EDUCATIONAL AGENCIES THAT
MAINTAIN OR INCREASE TEACHER SALARIES.
Section 2003 of the Elementary and Secondary Education Act of 1965
(20 U.S.C. 6603) is amended--
(1) in the section heading, by striking ``authorization of
appropriations'' and inserting ``funding''; and
(2) by striking subsection (a) and inserting the following:
``(a) Appropriations for Part A.--
``(1) In general.--There are authorized to be appropriated,
and there are appropriated, out of any funds not otherwise
appropriated--
``(A) for fiscal year 2026, $5,200,000,000 to carry
out part A; and
``(B) for fiscal year 2027 and each succeeding
fiscal year, the amount appropriated under this
paragraph for the preceding year, increased by a
percentage equal to the annual percentage increase in
the Consumer Price Index for All Urban Consumers
published by the Department of Labor for the most
recent calendar year.
``(2) Reservation for teacher salary incentive grants.--
``(A) Definitions.--In this paragraph:
``(i) Eligible local educational agency.--
The term `eligible local educational agency'
means a local educational agency that, for the
preceding school year, maintained or increased
the salary schedule for all teachers employed
by the local educational agency.
``(ii) Teacher salary incentive
reservation.--The term `teacher salary
incentive reservation' means, for each fiscal
year, the amount that is 20 percent of the
amount by which the funds appropriated under
paragraph (1) for the fiscal year exceeds
$2,200,000,000.
``(B) In general.--For each fiscal year for which
the total amount appropriated under paragraph (1) is
greater than $2,200,000,000, the Secretary shall, after
making any reservations under section 2101(a), reserve
and use the teacher salary incentive reservation to
award grants, based on allotments under subparagraph
(C), to eligible local educational agencies for
purposes described in subparagraph (E).
``(C) Allotments.--An allotment under this
subparagraph for a fiscal year to an eligible local
educational agency shall bear the same relationship to
the teacher salary incentive reservation as the number
of children counted under section 1124(c) who are
served by the local educational agency bears to the
total number of such children counted under such
section served by all eligible local educational
agencies that submitted an application under
subparagraph (D).
``(D) Application.--An eligible local educational
agency desiring an allotment under this paragraph shall
submit to the Secretary an application at such time, in
such manner, and containing such information as the
Secretary may require.
``(E) Use of funds.--A local educational agency
receiving an allotment under subparagraph (C) may use
the allotment to carry out one or more of the
following:
``(i) Comprehensive teacher or school
leader preparation programs described
subsection (d), (e), or (f) of section 202 of
the Higher Education Act of 1965.
``(ii) Support for teachers to earn
certifications or credentials in high-need
fields or advanced credentials, such as
certification or credentialing by the National
Board for Professional Teaching Standards.
``(iii) Teacher leadership programs.
``(iv) Induction or mentoring programs for
new teachers, principals, or other school
leaders.
``(v) High-quality research-based
professional development.
``(vi) Other activities approved by the
Secretary that--
``(I) promote and strengthen the
teaching profession;
``(II) attract, retain, and
diversify the educator workforce; or
``(III) advance the skills and
efficacy of the educator workforce.
``(F) Supplement, not supplant.--A local
educational agency receiving an allotment under
subparagraph (C) shall use the allotment to supplement,
and not supplant, any State funds or efforts to raise
teacher pay.''.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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