I 
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 Representa-
tives 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 chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting before section 140 the following new section: 
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‘‘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 re-
ceived by such individual with respect to employment as 
an eligible educator as does not exceed $50,000. 
‘‘(b) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) ELIGIBLE EDUCATOR.— 
‘‘(A) IN GENERAL.—The term ‘eligible ed-
ucator’ 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, in-
structor, counselor, or aide in a public elemen-
tary or secondary school. 
‘‘(B) PUBLIC SCHOOL.— 
‘‘(i) IN GENERAL.—The term ‘elemen-
tary 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 edu-
cation at public expense, under public su-
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pervision 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 Na-
tional 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 
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science, technology, engineering, or mathe-
matics. 
‘‘(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 re-
muneration 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 elemen-
tary and secondary schools can provide to eligible edu-
cators and the Secretary statements demonstrating an in-
dividual 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 sec-
tions for part III of subchapter B of chapter 1 of such 
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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. 
Æ 
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