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

This bill raises the tax break teachers can claim for money they spend out of their own pockets on classroom supplies and some training. It boosts the yearly deduction from $300 to $1,000 and then keeps it growing with inflation in future years. This deduction lowers taxable income, which can reduce the amount of tax you owe. It applies to K–12 teachers, instructors, counselors, principals, and aides who work at least 900 hours in a school year. Qualifying costs include classroom supplies and certain professional development courses.

The change starts for tax years beginning after December 31, 2024. So it would first affect your 2025 taxes. After that, the $1,000 limit is adjusted each year for inflation .

• Who is affected: K–12 teachers, instructors, counselors, principals, and aides working 900+ hours in a school year.
• What changes: The educator expense deduction rises from $300 to $1,000 and will increase with inflation over time.
• When: Applies to tax years starting in 2025 and beyond.