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H.R. 228 119th Congress House

To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.

Introduced: January 7, 2025 Introduced by: H. Morgan Griffith Republican · Virginia See on congress.gov
Taxation Elementary and secondary educationEmployment and training programsIncome tax deductionsTeaching, teachers, curricula
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 7, 2025
Referred to the House Committee on Ways and Means.
Jan 7, 2025
Introduced in House
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What's happening now January 7, 2025

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

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APA
U.S. Congress. (2026). H.R. 228: To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.. 119th Congress. Open America. https://openamerica.io/bill/119-HR-228/
MLA
"H.R. 228: To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-228/.
Bluebook (legal)
H.R. 228, 119th Cong. (2026), https://openamerica.io/bill/119-HR-228/.
Markdown link
[H.R. 228: To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.](https://openamerica.io/bill/119-HR-228/)
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