February 6, 2025
Mr. Casten (for himself and Mr. Burchett) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers.
Section 1. Short title
This Act may be cited as the Educators Expense Deduction Modernization Act of 2025
.
Sec. 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—
(1)
by striking elementary and secondary school teachers
in the heading and inserting eligible educators
, and
(2)
by striking $250
and inserting $1,000
.
(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 $1,000
, 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 December 31, 2025.