SECONDARY SCHOOL TEACHERS.
(a) In General.--
Introduced:
Jan 7, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
0
Cosponsors
1
Summaries
5
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Jan 7, 2025
Referred to the House Committee on Ways and Means.
Summaries (1)
Introduced in House
- Jan 7, 2025
00
<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 2025 for unreimbursed expenses for classroom supplies and certain professional development. For tax years after 2025, 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
Jan 7, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Jan 7, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Jan 7, 2025
Subjects (5)
Elementary and secondary education
Employment and training programs
Income tax deductions
Taxation
(Policy Area)
Teaching, teachers, curricula
Full Bill Text
Length: 1,582 characters
Version: Introduced in House
Version Date: Jan 7, 2025
Last Updated: Nov 15, 2025 6:14 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 228 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 228
To amend the Internal Revenue Code of 1986 to increase and adjust for
inflation the above-the-line deduction for teachers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 7, 2025
Mr. Griffith 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 and adjust for
inflation the above-the-line deduction for 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. 228 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 228
To amend the Internal Revenue Code of 1986 to increase and adjust for
inflation the above-the-line deduction for teachers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 7, 2025
Mr. Griffith 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 and adjust for
inflation the above-the-line deduction for teachers.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
Section 62
(a)
(2)
(D) of the Internal Revenue Code
of 1986 is amended by striking ``$250'' and inserting ``$1000''.
(a)
(2)
(D) of the Internal Revenue Code
of 1986 is amended by striking ``$250'' and inserting ``$1000''.
(b) Conforming Amendments.--
Section 62
(d) (3) of the Internal
Revenue Code of 1986 is amended--
(1) by striking ``2015'' and inserting ``2025'',
(2) by striking ``$250'' and inserting ``$1000'', and
(3) by striking ``calendar year 2014'' and inserting
``calendar year 2024''.
(d) (3) of the Internal
Revenue Code of 1986 is amended--
(1) by striking ``2015'' and inserting ``2025'',
(2) by striking ``$250'' and inserting ``$1000'', and
(3) by striking ``calendar year 2014'' and inserting
``calendar year 2024''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to taxable years beginning after December 31, 2024.
<all>
Revenue Code of 1986 is amended--
(1) by striking ``2015'' and inserting ``2025'',
(2) by striking ``$250'' and inserting ``$1000'', and
(3) by striking ``calendar year 2014'' and inserting
``calendar year 2024''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to taxable years beginning after December 31, 2024.
<all>