I
119THCONGRESS
1
STSESSION H. R. 1054
To amend the Internal Revenue Code of 1986 to increase the deduction
for certain expenses of elementary and secondary school teachers.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY6, 2025
Mr. C
ASTEN(for himself and Mr. BURCHETT) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the deduction for certain expenses of elementary and
secondary school teachers.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Educators Expense 4
Deduction Modernization Act of 2025’’. 5
SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES 6
OF ELEMENTARY AND SECONDARY SCHOOL 7
TEACHERS. 8
(a) I
NGENERAL.—Section 62(a)(2)(D) of the Inter-9
nal Revenue Code of 1986 is amended— 10
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•HR 1054 IH
(1) by striking ‘‘ELEMENTARY AND SECONDARY 1
SCHOOL TEACHERS ’’ in the heading and inserting 2
‘‘
ELIGIBLE EDUCATORS’’, and 3
(2) by striking ‘‘$250’’ and inserting ‘‘$1,000’’. 4
(b) C
ONFORMINGAMENDMENTS.—Section 62(d)(3) 5
of the Internal Revenue Code of 1986 is amended— 6
(1) by striking ‘‘2015’’ and inserting ‘‘2026’’, 7
(2) by striking ‘‘$250’’ and inserting ‘‘$1,000’’, 8
and 9
(3) by striking ‘‘calendar year 2014’’ and in-10
serting ‘‘calendar year 2025’’. 11
(c) E
FFECTIVEDATE.—The amendments made by 12
this section shall apply with respect to taxable years begin-13
ning December 31, 2025. 14
Æ
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