Bill Details
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This bill would raise the tax deduction that some elementary and secondary school teachers can claim for classroom expenses they pay out of pocket. The current deduction would increase from $250 to $1,000, and the amount would also be updated over time for inflation. The change would start with tax years after December 31, 2024, so it would first apply on future tax returns.
- The bill applies to expenses paid by eligible teachers for school-related items they buy themselves.
- It increases the deduction amount from $250 to $1,000.
- It also updates the tax rules so the deduction can rise with inflation in future years.
- The new rules would begin for tax years starting after December 31, 2024.
Official Summaries
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.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 228 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 228
To amend the Internal Revenue Code of 1986 to increase and adjust for
inflation the above-the-line deduction for teachers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 7, 2025
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 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 ``2025'',
(2) by striking ``$250'' and inserting ``$1000'', and
(3) by striking ``calendar year 2014'' and inserting
``calendar year 2024''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to taxable years beginning after December 31, 2024.
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