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HR 228

Duke, Nellie Dunaway; condolences

2025-2026 Regular Session Introduced by Debra Bazemore and 5 co-sponsors

HR 228 boosts teachers' tax deductions for classroom expenses from $250 to $1,000, adjusting for inflation to ease financial burdens on educators starting in 2025.

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Bill Summary · HR 228

Summary of HR 228: Amendment to the Internal Revenue Code for Teacher Deductions

Bill Number: HR 228
Title: To amend the Internal Revenue Code of 1986 to increase and adjust for inflation the above-the-line deduction for teachers.
Status: Introduced in House
Introduced Date: January 07, 2025
Classification: Bill

Purpose and Intent

The primary purpose of HR 228 is to enhance the financial support available to teachers by increasing the above-the-line deduction for unreimbursed classroom expenses. This amendment aims to provide teachers with greater tax relief, acknowledging the out-of-pocket expenses they often incur for educational materials and supplies.

Key Provisions

The bill proposes the following amendments to the Internal Revenue Code of 1986:

  1. Increase in Deduction Amount:

    • The current above-the-line deduction for teachers will be increased from $250 to $1,000. This significant increase is intended to better reflect the actual costs teachers face in the classroom.

  2. Adjustment for Inflation:

    • The bill also updates the reference year for the deduction to account for inflation. Specifically:
      • The year 2015 is replaced with 2025.
      • The calendar year 2014 is updated to 2024.
    • This adjustment ensures that the deduction remains relevant and beneficial as costs rise over time.

  3. Effective Date:

    • The amendments will apply to taxable years beginning after December 31, 2024. This means that teachers will be able to claim the increased deduction on their tax returns starting in the 2025 tax year.

Who Would Be Affected

The primary beneficiaries of HR 228 are teachers who incur out-of-pocket expenses for classroom supplies and materials. By increasing the deduction, the bill aims to alleviate some of the financial burdens faced by educators, particularly those in underfunded school districts.

Legislative Actions

  • January 07, 2025: The bill was introduced in the House and referred to the House Committee on Ways and Means for further consideration.

Conclusion

HR 228 represents a significant step towards supporting teachers financially by increasing the tax deduction for classroom expenses. By adjusting the deduction for inflation and raising the amount, the bill seeks to provide meaningful relief to educators, thereby enhancing their ability to invest in their students' learning experiences.

Compiled from official sources — confirm details with the bill’s official record.

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