H.R. 228 explained · 119th Congress · Pending in Congress
To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Cosponsors: none · per Congress.gov, 2026-10-12
Introduced: 2025-01-07
Latest action (2025-01-07): Referred to the House Committee on Ways and Means.
What H.R. 228 does, in plain terms
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.
Official summary by the Congressional Research Service, via Congress.gov.
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