Educators Expense Deduction Modernization Act of 2025
Official title: To amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers.
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Referred to the House Committee on Ways and Means.
Educators Expense Deduction Modernization Act of 2025
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 2026 for unreimbursed expenses for classroom supplies and certain professional development. For tax years after 2026, the $1,000 limit on the tax deduction is adjusted annually for inflation.
- Introduced in House Formatted Text PDF Formatted XML
- AMERICAN FEDERATION OF TEACHERS
- AMERICAN FEDERATION OF TEACHERS
- AMERICAN FEDERATION OF TEACHERS
- AMERICAN FEDERATION OF TEACHERS
- AMERICAN FEDERATION OF TEACHERS
- AMERICAN FEDERATION OF TEACHERS
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Health & Human Services, Dept of (HHS)
- Housing & Urban Development, Dept of (HUD)
- Centers For Medicare and Medicaid Services (CMS)
- Justice, Dept of (DOJ)
- Office of Management & Budget (OMB)
- Treasury, Dept of
Cite this page
U.S. Congress. (2026). H.R. 1054: Educators Expense Deduction Modernization Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1054/
"H.R. 1054: Educators Expense Deduction Modernization Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1054/.
H.R. 1054, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1054/.
[H.R. 1054: Educators Expense Deduction Modernization Act of 2025](https://openamerica.io/bill/119-HR-1054/)