Supporting Teachers Through Tax Fairness Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7157 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7157

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 up to the first $50,000 wages from employment as a K-12 public school 
                                teacher.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 20, 2026

  Mr. Fields 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 exclude from gross income 
 up to the first $50,000 wages from employment as a K-12 public school 
                                teacher.

    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 ``Supporting Teachers Through Tax 
Fairness Act''.

SEC. 2. K-12 PUBLIC SCHOOL TEACHER EXCLUSION.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting before section 
140 the following new section:

``SEC. 139M. K-12 PUBLIC SCHOOL TEACHER WAGES.

    ``(a) In General.--In the case of an individual, gross income shall 
not include so much of the wages received by such individual with 
respect to employment as an eligible educator as does not exceed 
$50,000.
    ``(b) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Eligible educator.--
                    ``(A) In general.--The term `eligible educator' 
                means, with respect to any taxable year, an individual 
                who for at least 900 hours during a school year ending 
                during the taxable year is a kindergarten through grade 
                12 teacher, instructor, counselor, or aide in a public 
                elementary or secondary school.
                    ``(B) Public school.--
                            ``(i) In general.--The term `elementary or 
                        secondary school' means any school which 
                        provides elementary education or secondary 
                        education (including a charter school), as 
                        determined under State law.
                            ``(ii) Public school.--The term `public 
                        elementary or secondary school' means any 
                        school which provides such education at public 
                        expense, under public supervision and 
                        direction, and without tuition charge.
            ``(2) Increased limit for certain schools.--
                    ``(A) In general.--Subsection (a) shall be applied 
                by substituting `$65,000' for `$50,000' with respect to 
                an individual in the case of each of the following:
                            ``(i) An eligible educator who meets the 
                        900 hour requirement under paragraph (1)(A) for 
                        the taxable year with respect to a school not 
                        less than 75 percent of the students of which 
                        are eligible for free or reduced-cost lunches 
                        under the school lunch program established 
                        under the National School Lunch Act.
                            ``(ii) An eligible educator who meets the 
                        900 hour requirement under paragraph (1)(A) for 
                        the taxable year with respect to a school 
                        located in a rural area.
                            ``(iii) An eligible educator who meets the 
                        900 hour requirement under paragraph (1)(A) for 
                        the taxable year as a teacher, instructor, or 
                        aid in special education or science, 
                        technology, engineering, or mathematics.
                    ``(B) Rural area.--For purposes of this paragraph, 
                the term `rural area' any area other than--
                            ``(i) city or town that has a population of 
                        greater than 50,000 inhabitants, and
                            ``(ii) any urbanized area contiguous and 
                        adjacent to a city or town described in clause 
                        (i).
            ``(3) Wages.--The term `wages' means all remuneration for 
        services performed by an employee for the employee's employer, 
        but only to the extent includible in gross income of the 
        individual.
    ``(c) Regulations.--The Secretary shall prescribe such rules as may 
be necessary to carry out the purposes of this section, including a 
process through which elementary and secondary schools can provide to 
eligible educators and the Secretary statements demonstrating an 
individual as having met for any period the requirements of subsection 
(b)(1)(A) and any of the requirements of clause (i), (ii), or (iii) of 
subsection (b)(2)(A).''.
    (b) Conforming Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting before 
the item relating to section 140 the following new item:

``Sec. 139M. K-12 public school teacher wages.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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