3.0.0 1697 2026-01-26T20:08:37Z 2026-01-26T20:08:37Z Senate S S 2025-05-08 119 https://www.congress.gov/bill/119th-congress/senate-bill/1697 ssfi00 Finance Committee Senate Standing Referred To 2025-05-08T19:18:10Z 119 1611 HR 2025-02-26 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. Identical bill CRS 2025-05-08 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2025-05-08 Introduced in Senate IntroReferral 10000 9 Library of Congress B001288 Sen. Booker, Cory A. [D-NJ] Cory Booker D NJ N P000145 Sen. Padilla, Alex [D-CA] Alex Padilla D CA 2025-05-08 True B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT 2025-05-08 True V000128 Sen. Van Hollen, Chris [D-MD] Chris Van Hollen D MD 2025-05-08 True R000608 Sen. Rosen, Jacky [D-NV] Jacky Rosen D NV 2025-05-08 True A000382 Sen. Alsobrooks, Angela D. [D-MD] Angela Alsobrooks D MD 2025-05-08 True Taxation Taxation 2025-06-06T18:25:27Z

00 2025-05-08 Introduced in Senate 2026-01-26T20:06:33Z <p><strong>Respect, Advancement, and Increasing Support for Educators Act of 2025 or the RAISE Act of </strong><strong>2025</strong></p><p>This bill establishes a refundable federal tax credit for eligible educators and increases and expands the federal tax deduction for certain classroom and professional development expenses. The bill also increases federal funding for programs that support effective instruction.</p><p>Specifically, the bill allows (1) eligible educators (elementary and secondary public school teachers and early childhood educators) to claim a tax credit of $1,000,&nbsp;and (2)&nbsp;eligible educators employed at a qualifying school to claim an additional tax credit of up to $14,000 ($9,000 for an early childhood educator without a bachelor’s degree) based on the qualifying school’s student poverty ratio.</p><p>The bill generally defines a <em>qualifying school</em> as</p><ul><li>a public elementary or secondary school served by a local education agency eligible for federal grants that support the education of disadvantaged children,</li><li>an elementary school or secondary school funded by the Bureau of Indian Education, or</li><li>an early childhood education program serving children who are eligible for certain financial or food assistance.</li></ul><p>Further, the bill increases to $500 ($300 in 2025) and continues to adjust annually the above-the-line tax deduction for certain classroom and professional development expenses of educators. The bill also expands eligibility for the credit to include early childhood educators. (Above-the-line tax deductions are subtracted from gross income to calculate adjusted gross income.)</p><p>Finally, the bill provides additional funding for&nbsp;education programs, including teacher&nbsp;salary incentive grants and&nbsp;professional development, certificate, and credentialing programs.</p>

Display Title 45 2025-05-21T03:53:17Z Short Title(s) as Introduced 101 2025-05-21T03:53:16Z Introduced in Senate IS Short Title(s) as Introduced 101 2025-05-21T03:53:16Z Introduced in Senate IS Official Title as Introduced 6 2025-05-21T03:48:27Z Introduced in Senate IS Introduced in Senate 2025-05-08T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119s1697is/xml/BILLS-119s1697is.xml 2025-05-08 Read twice and referred to the Committee on Finance. 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.