H.R. 228

119th CONGRESS 1st Session

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

IN THE HOUSE OF REPRESENTATIVES · January 7, 2025 · Sponsor: Mr. Griffith · Committee: Committee on Ways and Means

Table of contents

• H.R. 228
  • SEC. 1. Increase in deduction for certain expenses of elementary and secondary school teachers

SEC. 1. Increase in deduction for certain expenses of elementary and secondary school teachers

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by striking 50and inserting inserting000. Section 62(a)(2)(D)
• (b) Conforming amendments
  • of the Internal Revenue Code of 1986 is amended— Section 62(d)(3)
    • by striking and inserting ,
    • by striking 50and inserting inserting000, and
    • by striking calendar year 2014and 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.