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

This bill increases the tax deduction that teachers and other school employees can claim for money they spend on classroom supplies and professional development courses. Currently, eligible educators can deduct up to $300 in 2025 for these unreimbursed expenses. The bill would raise this limit to $1,000 in 2025, and this amount would increase each year with inflation after 2025. Eligible educators include kindergarten through 12th grade teachers, counselors, principals, and aides who work at least 900 hours during a school year.

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