Bill > HR228

This bill amends the Internal Revenue Code to increase the above-the-line tax deduction for teachers, which allows educators to deduct certain out-of-pocket expenses for classroom supplies directly from their taxable income without having to itemize deductions. Currently, teachers can deduct $250, but this bill would raise that amount to $1,000. The bill also updates the reference years, changing the existing language from 2015 to 2025 and from calendar year 2014 to calendar year 2024. These changes will take effect for taxable years beginning after December 31, 2024, meaning teachers can first claim the increased deduction on their 2025 tax returns. By increasing the deduction amount and adjusting it for inflation, the bill aims to provide more financial support to teachers who often spend their own money on classroom materials and supplies, recognizing the significant personal investment many educators make in their classrooms.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/228/all-info