HR 1054
Educators Expense Deduction Modernization Act of 2025
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Bill overview
This bill increases the amount of the tax deduction that eligible educators can take for classroom supplies and certain professional development expenses. Currently, teachers can deduct up to $250, but the bill raises this limit to $1,000 for the tax year 2026. The deduction is adjusted annually for inflation starting in 2027. This change aims to help teachers cover the costs of materials and training needed for their jobs.
Key provisions
- Increases the above-the-line deduction for educator expenses.
- Raises the deduction limit from $250 to $1,000 for the 2026 tax year.
- The deduction limit is adjusted annually for inflation.
- Defines ‘eligible educator’ as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide working at least 900 hours.
- Specifically targets classroom supplies and certain professional development courses.
Who is affected
- Elementary and secondary school teachers
- Educators
- Taxpayers
Notable changes
- Increases the current deduction limit from $250 to $1,000.
- The effective date for the increased deduction is December 31, 2025.
Fiscal impact
The bill would increase tax deductions for educators, potentially reducing tax liabilities for those eligible to claim the deduction.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Eleanor Holmes [D-DC-At Large] Norton
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119th CONGRESS — 1st Session
H. R. 1054
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers.
This Act may be cited as the Educators Expense Deduction Modernization Act of 2025
.
by striking elementary and secondary school teachers
in the heading and inserting eligible educators
, and
$250and inserting
$1,000.
by striking 2015
and inserting 2026
,
by striking $250
and inserting $1,000
, and
by striking calendar year 2014
and inserting calendar year 2025
.
The amendments made by this section shall apply with respect to taxable years beginning December 31, 2025.