Bill > HR1054

This bill amends the Internal Revenue Code to increase the tax deduction for educators' out-of-pocket classroom expenses. Specifically, the bill, known as the "Educators Expense Deduction Modernization Act of 2025", raises the existing tax deduction for elementary and secondary school teachers from $250 to $1,000. The bill expands the definition of who qualifies for the deduction by changing the terminology from "elementary and secondary school teachers" to "eligible educators", which may broaden the range of education professionals who can claim this deduction. The amendments will take effect for taxable years beginning on or after December 31, 2025, and update references to specific calendar years (changing from 2014 to 2025 and 2015 to 2026). This increase in the tax deduction recognizes the significant personal financial investments that educators often make to support their students and classrooms, providing some financial relief by allowing teachers to deduct a larger amount of their out-of-pocket educational expenses on their annual tax returns.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/1054/all-info