To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.

Bill: 118-hr-9256
Sponsor: full_name: Rep. Griffith, H. Morgan [R-VA-9]
Introduced: 2024-08-02
Policy area: Taxation
Latest action: action_date: 2024-08-02
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2024-08-02
action_desc: Introduced in House
text: <p>This bill increases&nbsp;from $250 to $1,000 the tax deduction for certain expenses (e.g., books, supplies, computer equipment and software) of eligible educators (i.e., a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year). &nbsp;</p>

tv_txt: I 118th CONGRESS 2d Session H. R. 9256 IN THE HOUSE OF REPRESENTATIVES August 2, 2024 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.

1. Increase in deduction for certain expenses of elementary and secondary school teachers (a) In general Section 62(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 2024 , (2) by striking $250 and inserting $1000 , and (3) by striking calendar year 2014 and inserting calendar year 2023 . (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2023.