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

3.0.0 228 2025-09-10T20:11:19Z 2025-09-10T20:11:19Z House H HR 2025-01-07 119 https://www.congress.gov/bill/119th-congress/house-bill/228 <pre>[Congressional Record Volume 171, Number 3 (Tuesday, January 7, 2025)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. GRIFFITH:H.R. 228.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H63]</pre> hswm00 Ways and Means Committee House Standing Referred To 2025-01-07T16:01:30Z 2025-01-07 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-01-07 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-01-07 Introduced in House IntroReferral 1000 9 Library of Congress G000568 Rep. Griffith, H. Morgan [R-VA-9] H. Griffith R VA Morgan 9 N Taxation Elementary and secondary education 2025-09-10T20:10:51Z Employment and training programs 2025-09-10T20:11:19Z Income tax deductions 2025-09-10T20:11:01Z Teaching, teachers, curricula 2025-09-10T20:11:09Z Taxation 2025-02-05T15:47:51Z

00 2025-01-07 Introduced in House 2025-02-21T19:46:59Z 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.

To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers. Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers. 2025-02-04T09:18:28Z Introduced in House IH Display Title 45 To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers. 2025-01-08T09:05:29Z Introduced in House 2025-01-07T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr228ih/xml/BILLS-119hr228ih.xml 2025-01-07 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.