To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Sponsored By: Representative Griffith, H. Morgan [R-VA-9]
Introduced
Summary
This bill would raise the above-the-line tax deduction for elementary and secondary school teachers to $1,000. It increases the deduction from $250 to $1,000 for qualifying unreimbursed classroom expenses, allowing eligible teachers a larger adjustment to taxable income. The bill also makes conforming edits in the Internal Revenue Code by replacing $250 with $1,000 and updating calendar-year cross-references from 2014/2015 to 2024/2025. The change would apply to taxable years beginning after December 31, 2024.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Bigger tax break for teachers' supplies
This bill would raise the teacher classroom expense deduction from $250 to $1,000. Eligible elementary and secondary teachers could deduct up to $1,000 for unreimbursed classroom costs, even if they don’t itemize. The limit would be adjusted for inflation each year, starting in 2025. This would apply to tax years beginning after December 31, 2024. Your tax savings would depend on your qualifying costs and tax bracket.
Sponsors & CoSponsors
Sponsor
Griffith, H. Morgan [R-VA-9]
VA • R
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov