119th Congress · introduced in the House · Feb 6, 2025
Educators Expense Deduction Modernization Act of 2025
Official title from Congress.gov
Latest action (Feb 6, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 6, 2025)
Educators Expense Deduction Modernization Act of 2025
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 2026 for unreimbursed expenses for classroom supplies and certain professional development. For tax years after 2026, the $1,000 limit on the tax deduction is adjusted annually for inflation.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
7 citations.
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$420,000
Spent on own lobbying
…nd High Earners from Avoiding Taxes and Enforce the Rules Strictly Act (Stop CHEATERS Act), Entirety H.R.9175, Tax Clarity for Mining and Staking Act, Entirety H.R.1054, Educators Tax Deduction Modernization Act, Entirety Capital gains and estate tax related issues Medicare and Social Security Fair Share Act, Entirety
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$410,000
Spent on own lobbying
…nd High Earners from Avoiding Taxes and Enforce the Rules Strictly Act (Stop CHEATERS Act), Entirety H.R.9175, Tax Clarity for Mining and Staking Act, Entirety H.R.1054, Educators Tax Deduction Modernization Act, Entirety Artificial Intelligence, Taxation DRAFTs Monitor the following: Capital gains and estate tax related issue…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$490,000
Spent on own lobbying
…Breaks for Union Busting Act, Entirety H.R.2671/S.1286, Tax Fairness for Workers Act, Entirety Monitor the following: S.2778, Tax Cut for Striking Workers Act H.R.1054, Educators Expense Deduction Modernization Act of 2025, Entirety Protecting Employees and Retirees in Business Bankruptcies Act, Entirety Capital gains and est…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$450,000
Spent on own lobbying
…Res. 14, Tax and Education related issues H.R.5298/S.2818, Tax Excessive CEO Pay Act, Entirety Monitor the following: S.2778, Tax Cut for Striking Workers Act H.R.1054, Educators Expense Deduction Modernization Act of 2025, Entirety Protecting Employees and Retirees in Business Bankruptcies Act, Entirety Tax Fairness for Work…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
…de for reconciliation pursuant to title II of H. Con. Res. 14, Tax and Education related issues S.2778, Tax Cut for Striking Workers Act Monitor the following: H.R.1054, Educators Expense Deduction Modernization Act of 2025, Entirety Protecting Employees and Retirees in Business Bankruptcies Act, Entirety Tax Fairness for Work…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 22, 2025 · issue area: Taxation/Internal Revenue Code
$460,000
Spent on own lobbying
H.R.1054, Educators Expense Deduction Modernization Act of 2025, Entirety H.R.1, One Big Beautiful Bill Act, Tax and Education related issues Monitor the following: Pro…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$410,000
Spent on own lobbying
Carried Interest Fairness Act, Entirety H.R.1054, Educators Expense Deduction Modernization Act of 2025, Entirety Budget Reconciliation, Tax related proposals and Education related issues Public Law 115-97, E…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing