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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.
Summary
This bill increases the above-the-line tax deduction for elementary and secondary school teachers from $250 to $1,000 for unreimbursed classroom expenses. The above-the-line deduction allows teachers to deduct these expenses without having to itemize deductions on their tax returns. The bill also updates the inflation adjustment mechanism for this deduction to use 2024 as the base year instead of 2014, so the deduction limit will adjust annually for inflation starting in 2025. The increased deduction limit applies to taxable years beginning after December 31, 2024. This change increases the tax benefit available to teachers who spend their own money on classroom supplies and materials.
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)
Actions (2)
- Jan 7, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 7, 2025 Introduced in House
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Text versions (1)
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Full text
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
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. <all>
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