HR 1054 · Educators Expense Deduction Modernization Act of 2025
Referred to the House Committee on Ways and Means.
- Introduced
- Feb 6, 2025
- Latest action
- Feb 6, 2025
- Sponsor
- Rep. Sean Casten [D-IL-6]
- Policy area
- Taxation
- Cosponsors
- 19
Summary
Educators Expense Deduction Modernization Act of 2025 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 2026 for unreimbursed expenses for classroom supplies and certain professional development. For tax years after 2026, the $1,000 limit on the tax deduction is adjusted annually for inflation.
Recent actions
- Feb 6, 2025 Referred to the House Committee on Ways and Means.
- Feb 6, 2025 Introduced in House
- Feb 6, 2025 Introduced in House
Votes
No recorded votes are available for this bill.