HR 1054 — Educators Expense Deduction Modernization Act of 2025

Summary

This bill increases the income tax deduction for eligible educators from $250 to $1,000 per year for out-of-pocket expenses for classroom materials and supplies. The bill broadens the terminology to refer to "eligible educators" instead of limiting the deduction to elementary and secondary school teachers. The bill extends the provision through calendar year 2026. The amendments are effective for taxable years beginning after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Rep. Casten, Sean [D-IL-6] (D-IL)

19 cosponsors

Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
Rep. Ansari, Yassamin [D-AZ-3] (D-AZ)
Rep. Bell, Wesley [D-MO-1] (D-MO)
Rep. Bishop, Sanford D. [D-GA-2] (D-GA)
Rep. Budzinski, Nikki [D-IL-13] (D-IL)
Rep. Burchett, Tim [R-TN-2] (R-TN)
Rep. DelBene, Suzan K. [D-WA-1] (D-WA)
Rep. Elfreth, Sarah [D-MD-3] (D-MD)
Rep. Garamendi, John [D-CA-8] (D-CA)
Rep. Goodlander, Maggie [D-NH-2] (D-NH)
Rep. Harder, Josh [D-CA-9] (D-CA)
Rep. Jayapal, Pramila [D-WA-7] (D-WA)
Rep. McBride, Sarah [D-DE-At Large] (D-DE)
Rep. Mullin, Kevin [D-CA-15] (D-CA)
Rep. Ocasio-Cortez, Alexandria [D-NY-14] (D-NY)
Rep. Rivas, Luz M. [D-CA-29] (D-CA)
Rep. Sorensen, Eric [D-IL-17] (D-IL)
Rep. Williams, Nikema [D-GA-5] (D-GA)
Rep. Wilson, Frederica S. [D-FL-24] (D-FL)

Money behind the sponsor

Top reported contributors to Sean Casten’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

NORTHWESTERN UNIVERSITY $15,800
UNIVERSITY OF CHICAGO $13,975
CME GROUP $12,925
DUPAGE MEDICAL GROUP $12,900
MESIROW FINANCIAL $9,900

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Sean Casten → · Outside spending →

Actions (2)

Feb 6, 2025 Referred to the House Committee on Ways and Means. · house
Feb 6, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Text versions (1)

Introduced in House · Feb 6, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

February 6, 2025

Mr. Casten (for himself and Mr. Burchett) 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 the deduction for certain expenses of elementary and secondary school teachers.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

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. <all>

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