To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
2/5/2025, 3:47 PM
Status of Legislation
Purpose and Summary
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 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.
The bill proposes to increase this deduction amount from $250 to $500, and also includes a provision to adjust this amount for inflation in future years. This means that the deduction would increase automatically to keep pace with rising costs.
The purpose of this bill is to provide additional financial relief to teachers who often spend their own money on necessary supplies for their classrooms. By increasing the deduction amount and adjusting for inflation, the bill aims to better support teachers in their efforts to provide a quality education for their students. Overall, Bill 119 HR 228 seeks to recognize and alleviate the financial burden that many teachers face, while also acknowledging the important role they play in shaping the future of our nation.
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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 t...
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 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.