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Tax Deduction Increase for Teachers' Classroom Expenses and Inflation Adjustment.

This bill quadruples the amount that elementary and secondary school teachers can deduct from their income for out-of-pocket classroom expenses. The deduction increases from $250 to $1000, directly lowering their taxable income. Furthermore, this new $1000 limit will be adjusted annually for inflation to maintain its purchasing power, effective for the 2024 tax year.
Key points
The maximum tax deduction for teachers purchasing classroom supplies increases from $250 to $1000.
This deduction is taken directly from gross income (an "above-the-line" deduction), reducing the overall tax base.
The $1000 limit will be adjusted annually for inflation, effective for taxable years starting after December 31, 2023.
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Additional Information
Print number: 118_HR_9256
Sponsor: Rep. Griffith, H. Morgan [R-VA-9]
Process start date: 2024-08-02
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

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

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_9256.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-08-02.

What are the main provisions?

Key points include:

  • The maximum tax deduction for teachers purchasing classroom supplies increases from $250 to $1000.
  • This deduction is taken directly from gross income (an "above-the-line" deduction), reducing the overall tax base.
  • The $1000 limit will be adjusted annually for inflation, effective for taxable years starting after December 31, 2023.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Griffith, H. Morgan [R-VA-9].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Education