Educators Expense Deduction Modernization Act of 2025

Bill: 119-hr-1054
Sponsor: full_name: Rep. Casten, Sean [D-IL-6]
Introduced: 2025-02-06
Policy area: Taxation
Latest action: action_date: 2025-02-06
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2025-02-06
action_desc: Introduced in House
text: <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&nbsp;in a school that provides elementary or secondary education. &nbsp;</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>

tv_txt: I 119th CONGRESS 1st Session H. R. 1054 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.

1. Short title This Act may be cited as the Educators Expense Deduction Modernization Act of 2025 . 2. 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— (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 . (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning December 31, 2025.