Official Summaries

Educators Expense Deduction Modernization Act of 2025

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 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.

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1054 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 1054

 To amend the Internal Revenue Code of 1986 to increase the deduction 
   for certain expenses of elementary and secondary school teachers.


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Educators Expense Deduction 
Modernization Act of 2025''.

SEC. 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.
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