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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.

Bill Number
H.R. 228
Origin Chamber
House
Congress
119th Congress, Session 1
Policy Area
Taxation
Status
Introduced
Latest Action
2025-01-07: Referred to the House Committee on Ways and Means.
Last Updated
2025-09-10T20:11:19Z

Official Summary

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.

Sponsor

Rep. Griffith, H. Morgan [R-VA-9]

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