119 HR 10030 IH: Supporting Our Educators Act of 2026 U.S. House of Representatives 2026-08-03 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.

I119th CONGRESS2d SessionH. R. 10030IN THE HOUSE OF REPRESENTATIVESAugust 3, 2026Mr. Lawler introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.

1.

Short title

This Act may be cited as the Supporting Our Educators Act of 2026.

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 by striking $250 and inserting $600. (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 $600, 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 after December 31, 2025.