I
119th CONGRESS
1st Session
H. R. 228
IN THE HOUSE OF REPRESENTATIVES
January 7, 2025
Mr. Griffith introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Section 1. 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 by striking $250
and inserting $1000
.
(b) Conforming amendments
Section 62(d)(3) of the Internal Revenue Code of 1986 is amended—
(1)
by striking 2015
and inserting 2025
,
(2)
by striking $250
and inserting $1000
, and
(3)
by striking calendar year 2014
and inserting calendar year 2024
.
(c) Effective date
The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2024.