Introduced:
Feb 6, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
16
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Feb 6, 2025
Referred to the House Committee on Ways and Means.
Summaries (1)
Introduced in House
- Feb 6, 2025
00
<p><strong>Educators Expense Deduction Modernization Act of 2025</strong></p><p>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.)</p><p>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 <em>eligible educator</em> 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. </p><p>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.</p>
Actions (3)
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Feb 6, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Feb 6, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Feb 6, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (8 of 16)
(D-CA)
Oct 21, 2025
Oct 21, 2025
(D-GA)
Oct 17, 2025
Oct 17, 2025
(D-MD)
Oct 17, 2025
Oct 17, 2025
(D-DE)
Oct 17, 2025
Oct 17, 2025
(D-DC)
Oct 17, 2025
Oct 17, 2025
(D-IL)
Sep 9, 2025
Sep 9, 2025
(D-CA)
Aug 29, 2025
Aug 29, 2025
(R-TN)
Feb 6, 2025
Feb 6, 2025
Showing latest 8 cosponsors
Full Bill Text
Length: 1,885 characters
Version: Introduced in House
Version Date: Feb 6, 2025
Last Updated: Nov 16, 2025 2:27 AM
[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,
[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.
This Act may be cited as the ``Educators Expense Deduction
Modernization Act of 2025''.
SEC. 2.
SECONDARY SCHOOL TEACHERS.
(a) In General.--
(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''.
(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''.
(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>
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>