To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Plain Language Summary
# HR 228 Summary: Teacher Tax Deduction Increase **What It Does:** This bill would increase the tax deduction available to K-12 teachers and school staff for out-of-pocket classroom expenses. Currently, teachers can deduct up to $300 per year for unreimbursed costs like classroom supplies and professional development courses. The bill would raise this limit to $1,000 starting in 2025, and automatically adjust it upward each year to account for inflation. **Who It Affects:** The deduction applies to teachers, instructors, counselors, principals, and aides who work at least 900 hours per school year in public or private K-12 schools. An above-the-line deduction reduces the amount of income subject to tax, which can provide meaningful tax relief for educators who spend their own money on classroom materials. **Current Status:** HR 228 is currently in committee and has not yet been voted on by the full House.
It was introduced by Rep. H. Morgan Griffith (R-VA). The bill aims to help offset the financial burden many teachers face when purchasing supplies and training for their classrooms.
CRS Official Summary
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 2025 for unreimbursed expenses for classroom supplies and certain professional development. For tax years after 2025, the $1,000 limit on the tax deduction is adjusted annually for inflation.
Latest Action
Referred to the House Committee on Ways and Means.