arrow_back Back to App

Teacher Support: Tax Credits and Funding for Salaries

This act introduces new tax credits for elementary, secondary, and early childhood educators to boost their income. It also allocates funds to schools that maintain or increase teacher salaries, aiming to improve working conditions in education. The goal is to provide financial support to teachers and stabilize their employment.
Key points
Teachers can receive a refundable tax credit of $1,000, and up to $14,000 (or $9,000 for early childhood educators without a bachelor's degree) in schools with high student poverty rates.
The tax deduction for teacher expenses on classroom supplies is increased from $250 to $500 and extended to early childhood educators.
Mandatory funding is established for local educational agencies that maintain or increase teacher salaries, with $5.2 billion allocated for 2026 and annual adjustments for inflation.
Employers are prohibited from reducing teacher salaries or loan forgiveness programs due to the tax credit, and from using the credit in collective bargaining.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1697
Sponsor: Sen. Booker, Cory A. [D-NJ]
Process start date: 2025-05-08
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

RAISE Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1697.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-05-08.

What are the main provisions?

Key points include:

  • Teachers can receive a refundable tax credit of $1,000, and up to $14,000 (or $9,000 for early childhood educators without a bachelor's degree) in schools with high student poverty rates.
  • The tax deduction for teacher expenses on classroom supplies is increased from $250 to $500 and extended to early childhood educators.
  • Mandatory funding is established for local educational agencies that maintain or increase teacher salaries, with $5.2 billion allocated for 2026 and annual adjustments for inflation.
  • Employers are prohibited from reducing teacher salaries or loan forgiveness programs due to the tax credit, and from using the credit in collective bargaining.
What is the specific legal status?

The current status is Introduced.

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 Sen. Booker, Cory A. [D-NJ].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Education Taxes Labor