PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Feb 6, 2025
Educators Expense Deduction Modernization Act of 2025
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 2026 for unreimbursed expenses for classroom supplies and certain professional development. For tax years after 2026, the $1,000 limit on the tax deduction is adjusted annually for inflation.
People & committees
Rep. Casten, Sean [D-IL-6] · D–IL
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Dec 17, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-06 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The Educators Expense Deduction Modernization Act of 2025 proposes raising the amount written into the federal tax deduction provision for certain educator expenses from $250 to $1,000. It also would update related dollar and year references. These are proposed changes in the introduced bill; the supplied evidence does not establish enactment.
This Act may be cited as the Educators Expense Deduction Modernization Act of 2025.
(2) by striking $250 and inserting $1,000. (b) Conforming amendments Section 62(d)(3) of the Internal Revenue Code of 1986 is amended— (1) by striking 2015 and inserting 2026, (2) by striking $250 and inserting $1,000, and (3) by striking calendar year 2014 and inserting calendar year 2025.
Source snapshot updated 2025-12-17T09:06:19Z. 2025-02-06: Referred to the House Committee on Ways and Means. 2025-02-06: Introduced in House
Section 2(a) would replace $250 with $1,000 in Internal Revenue Code section 62(a)(2)(D). It also would change that provision’s heading from “elementary and secondary school teachers” to “eligible educators.” The heading change alone does not establish a change in who qualifies.
(a) In general Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended— (1) by striking elementary and secondary school teachers in the heading and inserting eligible educators, and (2) by striking $250 and inserting $1,000.
Section 2(b) would make three related changes in Internal Revenue Code section 62(d)(3): replace 2015 with 2026, $250 with $1,000, and calendar year 2014 with calendar year 2025. The bill does not reproduce the surrounding statutory language explaining how those references operate.
(b) Conforming amendments Section 62(d)(3) of the Internal Revenue Code of 1986 is amended— (1) by striking 2015 and inserting 2026, (2) by striking $250 and inserting $1,000, and (3) by striking calendar year 2014 and inserting calendar year 2025.
The proposed amendments would apply to taxable years beginning December 31, 2025. That is the date as written; the provision does not say “after” that date.
(c) Effective date The amendments made by this section shall apply with respect to taxable years beginning December 31, 2025.
The supplied official-actions snapshot, updated December 17, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 6, 2025.
Source snapshot updated 2025-12-17T09:06:19Z. 2025-02-06: Referred to the House Committee on Ways and Means. 2025-02-06: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-06. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or appropriations policy rider was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; accompanying materials were not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception beyond the proposal’s intended coverage was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Dec 17, 2025. How PlainBill uses AI