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Referenced Laws
Section 62(a)(2)(D)
Section 1
1. Short title This Act may be cited as the Educators Expense Deduction Modernization Act of 2025.
Section 2
2. Increase in deduction for certain expenses of elementary and secondary school teachers Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended— by striking elementary and secondary school teachers in the heading and inserting eligible educators, and by striking $250 and inserting $1,000. Section 62(d)(3) of the Internal Revenue Code of 1986 is amended— by striking 2015 and inserting 2026, by striking $250 and inserting $1,000, and by striking calendar year 2014 and inserting calendar year 2025. The amendments made by this section shall apply with respect to taxable years beginning December 31, 2025.